A common formula presented in many managerial- and cost-accounting textbooks makes possible the determination of the quantity of units which must be produced and sold to generate a desired dollar-amount of operating income. This article addresses the question "What formula can be used to determine the quantity of units needed to yield a…

In education, sample characteristics can be complex due to the nested structure of students, teachers, classrooms, schools, and districts. In the past, not many considerations were given to such complex sampling schemes in statistical power analysis. More recently in the past two decades, however, education scholars have developed tools to conduct…

The typical profit-maximization solution for the joint-production problem found in intermediate texts, managerial texts, and other texts concerned with optimal pricing is oversimplified and inconsistent with profit maximization, unless there is either no excess of any of the joint products or no costs associated with dumping. However, it is an…

Stanford University (California) and the United States Navy have settled a dispute over 12 years of charges for research overhead, and the Navy has issued a rule requiring universities to negotiate multiyear overhead rates when appropriate data are available. Stanford agreed to pay back a total of $3.4-million. (MSE)

In response to a trend in which library services are made available to individuals and groups normally without access to them, direct and indirect costs for various units within a library are reviewed to provide a generic format for deriving those costs and establishing user fees. Precautions are also discussed. (MSE)

Explains how a public library can compute the actual cost of distributing tax forms to the public by listing all direct and indirect costs and demonstrating the formulae and necessary computations. Supplies directions for calculating costs involved for all levels of staff as well as associated public relations efforts, space, and utility costs.…

Introduces a cost-benefit transfer model which considers a performer's perception of need, sensibility, and effort to determine the likelihood of putting to use an idea learned in training. The model predicts use through a mathematical formula: the product of need and sensibility divided by effort. Case evidence of academic physicians are cited in…

Marginal cost is the cost of producing an additional unit. In higher education, one marginal cost would be cost of educating an additional student. Formula-based budget determination for public higher education is usually based on average cost per student. This study estimates marginal cost and compares it with average cost. There are several…

Discusses ranking techniques for document retrieval and proposes an evaluation, or filtering, technique that reduces costs and memory usage by early recognition of which documents are likely to be highly ranked. Highlights include index design, ranked query evaluation, reducing the number of accumulators, inverted file structures, and experimental…

A discussion of costing methods for colleges and universities, common in the United States, looks at their first use in a major Latin American institution, the University of Monterrey (Mexico). Differences in costing methods for the university's seven colleges and potential for savings emerging from the analysis are examined. (MSE)

Two procedures for systematic organizational quality assessment are presented: (1) a distributional assessment to monitor individual, group, or unit performance by establishing real and maximum-feasibility parameters; and (2) a cost-assessment system based on utility analysis, to assign dollar values and benefits to quality interventions targeting…

This study analyzes the cost effectiveness of the Radio Education Teacher Training Project in Nepal using the annualized total cost as a linear function of two independent variables, the number of teachers enrolled in the program, and the number of hours of radio lessons broadcast during the 1981-82 school year. (MBR)

The need for a system of price indexes for colleges and universities is discussed. First, past efforts to develop price indexes are reviewed, dating back to 1952 and highlighting two specific indexes, the Higher Education Price Index (HEPI) and the Uniform Price Index Calculation System (UPICS). For the latter, the price indexes of direct costs…

"Item models" (LaDuca, Staples, Templeton, & Holzman, 1986) are classes from which it is possible to generate/produce items that are equivalent/isomorphic to other items from the same model (e.g., Bejar, 1996; Bejar, 2002). They have the potential to produce large number of high-quality items at reduced cost. This paper introduces…

The increase in tuition and expenditures at Montgomery College were analyzed through the use of the Higher Education Price Index (HEPI) based upon 1967 dollars. This index gives an indication of the effect of inflation upon a given amount of goods and services. Application of the HEPI to Montgomery College data since 1967 reveals that tuition for…