Literaturnachweis - Detailanzeige
| Autor/inn/en | Brinkman, Paul T.; Allen, Richard H. |
|---|---|
| Institution | Association for Institutional Research. |
| Titel | Concepts of Cost and Cost Analysis for Higher Education. |
| Quelle | (1986) 23, (9 Seiten) |
| Sprache | englisch |
| Dokumenttyp | gedruckt; Monographie |
| Schlagwörter | Leitfaden; College Administration; Cost Effectiveness; Educational Finance; Higher Education; Measurement Techniques; Money Management; Operating Expenses; Program Costs; Regression (Statistics); Statistical Analysis; Unit Costs |
| Abstract | Concepts of costs and cost analysis in higher education are examined, along with how to prepare for a cost study. Specific cost analysis techniques are identified, along with types of data generated and potential problems. In preparing for cost studies, it is important to consider: purpose, types of cost analysis, types of cost, common calculations of cost, and cost measurements. The first step is to determine the decisions/policy implications that will be addressed. Any study will consider how much something costs and why it costs that much. Possible kinds of costs that can be calculated are: cost objectives (e.g., input); cost basis (e.g., historical); cost variability (e.g., fixed); cost-activity relationship (e.g., total); cost-determination method (e.g., specific service); and cost-time relationship (e.g., time period). In higher education, the most common costing approaches are the calculation of: historical, full, average cost of outputs; and historical, total, indirect costs of inputs. Formula budgets based on costs studies are widely used by states and systems. Four ways of measuring costs of a program or activity are addressed, along with three stages of a cost-benefit analysis. An extended example of how to think through a proposed study of the costs of enhanced student recruitment is included. (SW) |
| Anmerkungen | Association for Institutional Research. 1435 East Piedmont Drive Suite 211, Tallahassee, FL 32308. Tel: 850-385-4155; Fax: 850-383-5180; e-mail: air@airweb.org; Web site: http://www.airweb.org |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
| Update | 2004/1/01 |
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