A study to develop a cost accounting model for improved decision-making in higher education

UNCG Author/Contributor (non-UNCG co-authors, if there are any, appear on document)
Edward Eugene Oliver (Creator)
The University of North Carolina at Greensboro (UNCG )
Web Site: http://library.uncg.edu/
Chiranji Lal Sharma

Abstract: It was the primary purpose of this study to develop a cost accounting model designed to generate increased awareness of costs by college and university administrators and to provide them with an improved basis for decision-making. A further purpose of the study was to demonstrate the facility with which the cost accounting data may be accumulated and applied to each academic unit without disrupting the institution's normal accounting system. The academic unit used in the study as a focal point for the costs was the student credit hour. The development of the model was initiated by an in-depth analysis of the annual costs and expenses in an independent four-year college with an enrollment of 1100 full-time equivalent students served by a faculty of 60 full-time members. The required data were obtained primarily from interviews and from the analysis of records and reports of the college.

Additional Information

Language: English
Date: 1977
Education, Higher $x Costs
Universities and colleges $x Accounting
Universities and colleges $x Finance

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