This report presents results of a comparative cost study of nursing education programs provided by community colleges, general academic institutions, and health science centers. The study delineates and explains differences in costs and recommends a formula to allocate all general revenue funds appropriated for nursing education programs. The…

This is the fourth biennial study of instructional costs for state institutions of higher education, and is the basis for the higher education commission's development of budget formulas. The basic unit of measurement is the student credit-hour; professional salaries, support salaries, operating expenses, and equipment charges are allocated to the…