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| Institution | McMaster Univ., Hamilton (Ontario). |
|---|---|
| Titel | Methodology for Expenditure Analysis. OIR-21-1. |
| Quelle | (1973), (34 Seiten)
PDF als Volltext kostenfreie Datei |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Budgeting; Departments; Educational Finance; Expenditure per Student; Financial Policy; Foreign Countries; Higher Education; Instructional Programs; Methods; Operating Expenses; Program Costs; Research; Resource Allocation; School Accounting; Tables (Data); Canada |
| Abstract | The methodology employed in an analysis of expenditures on academic programs at McMaster University is presented. The general procedure was to provide expenditure data for instruction programs, research programs, and professional activities/public service programs. The results are aggregated to give expenditures per student by program and year (stage) for instructional programs, and expenditures by department for research and professional activities/public service. One of the main considerations of this analysis is the measurement of the distribution of faculty activity. Two aspects of program expenditure analysis are included: a focus on outputs, and allocation of full expenditures. Program expenditures are calculated by allocating all university operating expenditures (excluding those applicable to health sciences, divinity, and nondegree extension) to output in instructional programs on a per student basis and to research and professional activities/public service on a departmental basis. Implicit in this approach is the assumption that a logical crossover can be made for all expenditures from the university's accounting system to the program categories presented. (LBH) |
| Anmerkungen | Office of the Assistant to the President - Special Projects, McMaster University, Gilmour Hall 110B, Hamilton, Ontario, Canada |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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