This document provides the definitions and procedures for the costing portion of the NCHEMS Information Exchange Procedures (IEP). Also included is an overview of the eight steps and more detailed activities to be performed by institutions using related computer software to conduct the IEP cost study. The IEP cost study implementation steps are:…

Data on physical plant operating expenses for fiscal year 1980-81 are presented for 43 provincially assisted universities and affiliated institutions in Ontario. Information is given on: physical plant operating expenses by function and object of expense; percentage of total physical plant operating expenses by function and object of expense;…

A system to determine cost effectiveness of class size should be based on both budgeted and actual expenditures and credit hours at the individual course section level. These two factors, in combination, are often expressed as cost per credit hour, and this statistic forms the primary means of evaluating planned "inputs" against actual "outputs."…

As part of a continuing series of studies conducted at Delaware County Community College since 1974, this Information Exchange Procedures study presents direct and full costs per full-time equivalent (FTE) enrollment in broad instructional areas, unit costs per credit hour by discipline and by program, program full costs per student credit hour,…

This report shows net instructional unit costs from fiscal year 1995 through fiscal year 2000. The five sections are: (1) Comparison of Fiscal Year 2000 Net Instructional Unit Cost with Previous Years; (2) Net Instructional Unit Cost in Illinois Public Community Colleges Since Fiscal Year 1995; (3) Fiscal Year 2000 Net Instructional Unit Cost,…

This document contains the budget recommendations for Illinois public community colleges and the Illinois Community College Board for fiscal year (FY) 1978, reviews the funding history and problems of Illinois community colleges and provides a statement of need for the FY 1978 budget request totalling $132,196,218. This figure compares to the FY…

Used to determine grant rates for state financial support and as an accountability report to citizens, this report presents data for fiscal year 1998 on course offerings, enrollments, and costs for Illinois public community colleges. The unit costs are shown for a student semester credit hour. Highlights for fiscal year 1998 include the following:…

The cost analysis of instruction is conducted according to principles of teaching and learning that have often become historically dated. Using today's costing systems prevents determination of whether cost effectiveness actually exists. The patterns of instruction in higher education and the systems employed for instructional cost analysis are…

Results of an annual survey provide an analysis of physical plant costs by major functional area and object of expense, as reported in each university's operating fund. The principles observed in reporting, definitions, and explanatory comments on the cost categories and their scopes precede a series of summary tables for: total and percentage…

This unit cost study of the Illinois Community College Board is an annual project involving the direct participation of all community colleges in Illinois. Each college submits data based on course offerings, enrollments, and costs to the Board staff, who in turn check the data for consistency with credit hour claims and financial reports, and…

A comparative budget analysis approach employed by British universities is discussed. The British funding system analyzes in detail unit costs and marginal costs and undertakes comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.…

Using the Western Interstate Commission on Higher Education program classification structure, this document reports fiscal year 1975-76 financial data for Connecticut's regional community colleges. Four major sections comprise this report: (1) Part A--general fund statements, including summaries of general fund expenditures by function, unit costs…

In order to develop a set of financial indicators useful for identifying long range trends in costs and revenues, this report reviews factors affecting financial health at Prince George's Community College (PGCC) from 1970 through 1976. In a three-part analysis, the author discusses (1) the measurement of financial well-being, (2) the indicators…

Key issues in higher education management and finance in China until the end of the century are examined, along with the effect of recent education reform. Attention is directed to: the government's plan for long-term expansion of higher education posed as three alternative targets for enrollment growth; estimated demand for and supply of…

The Resource Cost Model (RCM) is a resource management system that combines the technical advantages of sophisticated computer simulation software with the practical benefits of group decision making to provide detailed information about educational program costs. The first section of this document introduces the conceptual framework underlying…