A study of the nature, product, expenses, and income of a university develops a methodology to translate a university's statement of these descriptive data into an analytical cost study framework. The product of a university is defined as the intellectual growth of students and staff. Since this product can not be quantified, costs are assigned to…

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,…

Data drawn from audited financial statements of the individual county colleges of New Jersey for fiscal years 1975 and 1976 provided the basis for this report on the county colleges' finances with regard to sources of current income, full-time-equivalent (FTE) student enrollments and costs, educational and general expenditures, and physical plant…

In recent years, educational policy makers have expressed increased interest in information about private elementary and secondary school expenditures. However, there is currently no national data collection of the finances of this school sector. A study was initiated for three main purposes: to determine the extent to which expenditure data are…

Relatively little is known about private school finance in the United States. Since this lack of data impoverishes educational policy discussions that compare public and private schools, a strategy, was developed to collect finance data from private schools. High-quality data can be used to determine the total amount spent on elementary and…

A model for determining acquisition rates for currently published material for universities with extensive doctoral programs is developed. (Author)

A price comparison for periodicals 1973-1975, tabulated by subject areas, major indexing services, and type of library. (LS)

This paper presents general advice, illustrated by examples from the experience of the state of Ohio, on the use of written agreements, contracts, and the competitive bidding process, and indicates the benefits they can bring to a number of areas in library purchasing. Examples are concerned with the procurement of general supplies, binding…

The problem of full disclosure of the financial operation and position of a school system is discussed in this paper. Techniques described for analyzing revenue and expenditure patterns include percentage changes and index numbers for horizontal analysis and proportions for vertical analysis. Also discussed are how financial reports are affected…

This paper reviews some of the weaknesses in the present account classification system for public schools (the minimum function-object account classification system) and suggests a three-dimensional expenditure classification system to replace it. These three dimensions are: (1) The "type-of-school" dimension which considers such information as…

Though many of the functions of libraries are analogous to functions performed in the business world, public libraries have been disadvantaged by their reluctance to adopt computer technology. Though costs have previously been prohibitive and lack of uniformity in library processes has made the use of the new technology awkward, recently-developed…

The approach to library planning studied in this report is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and listed with historical data from the Berkeley General Library. Various comparisons of an exploratory nature are made of the unit costs for…

The interaction between plausible combinations of levels of expenditures and revenues of the postsecondary sector, 1975 - 1990, are examined in the main body of this report. The conclusions to be drawn from simulations may be summarized as follows: (1) Throughout the 1970's, incomes and expenses will be in balance in the entire postsecondary…