Affordable Access

Combined Analysis of the Educational Costs of University

Authors
Publisher
서울대학교 경영연구소
Publication Date
Disciplines
  • Computer Science
  • Design
  • Education

Abstract

The analysis of educational costs is essential for differential pricing policy, both on the semester-basis and the credit hour-basis application, for educational services among departments of a university. The purpose of this study is to design the combined model of analyzing educational costs based on both per credit hour and student, to help differential pricing policy of university. The main features of the combined model are as follows. (1) Lecture related educational costs are included both in educational costs per credit hour and per student, but non-lecture related educational costs, such as scholarship, fellowship, etc., are included only in costs per student. (2) Academic cost units, that is, colleges and/or divisions, are divided into lecture consuming and producing units for the computational purpose. Whereas educational costs per credit hour are computed based on the lecture related costs of lecture producing units, costs per student are based on the educational costs (including non-lecture educational costs) of lecture consuming units. (3) Teaching payroll and other lecture related costs of academic units and service units are reciprocally allocated from lecture producing units to lecture consuming units, based on the flow of student credit hours between lecture producing and consuming units. (4) The model uses various costs allocation bases, such as contribution equivalent, rate of lecture time, contribution rate, rate of credit hours opened, number of students, number of professors, and costs of fixed assets, etc.

There are no comments yet on this publication. Be the first to share your thoughts.

Statistics

Seen <100 times
0 Comments

More articles like this

Nonparametric analysis of educational costs

on European Journal of Operationa... Jan 01, 1999

Unidentified educational costs in a university tea...

on Journal of medical education April 1972

EDUCATIONAL COSTS.

on Science Jul 10, 1914

Tablets as Primary Educational Computing Devices....

on Procedia - Social and Behavior... Feb 21, 2014
More articles like this..