An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College

Bibliographic Details
Main Author:	Ziegler, Clayton L.
Language:	English
Published:	Bowling Green State University / OhioLINK 1975
Subjects:	Education
Online Access:	http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1566297715172697

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spelling	ndltd-OhioLink-oai-etd.ohiolink.edu-bgsu15662977151726972021-08-03T07:12:35Z An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College Ziegler, Clayton L. Education This study implemented a cost model that distributed course section costs to academic programs utilizing a matrix approach. Using the Fall quarter of 1972-73 at the Community and Technical College of the University of Toledo as the data base, all elements necessary to operate the college were arranged in a network based on their service relationships. These elements, identified as segments of the Expenditure Sector of the model, included Plant Operations, Faculty, Departmental Costs, Administration, Instructional Resource Center, Faculty Service Center, Student Services, Library, Classrooms, and Laboratories. After assigning each segment a "prime cost" from the line item budget of the University a "cost cascade", based on distribution parameters, channelled costs through the Expenditure Sector until they converged on the basic cost center, the course section. A computer program was composed that costed each class using the Cost Transfer Constants emerging from the cost cascade and other data available from college records. A computer constructed matrix distributed section costs to the academic programs (columns of the matrix) in proportion to the enrollment by major in each section. The column cells were summed by computer to produce contributions by department to each of the twenty-three academic programs in the college. The output of the computer was departmentally oriented for subsequent analytical purposes but the total costs of the academic programs were assembled and presented in the study. Additional utility of the process was demonstrated by producing a Student Credit Hour (SCH) matrix from the same data input and also reaggregating the costs to course level from the previously developed course section level. The results of the model implementation led to the conclusion that cost aggregation at the course section level is feasible, simpler in concept, more productive in analytical output, and more accurate than at higher levels of aggregation. Use of the matrix for cost distribution based on course section costs pinpoints some program cost differentials that would otherwise be invisible. The significant cost differentials that did appear were limited to programs of relatively low enrollment that apparently were sensitive to concentrations of majors in certain sections. Use of the computer for cost aggregation and matrix cost distribution is strongly recommended but the model should not require changing administrative systems for implementation. 1975 English text Bowling Green State University / OhioLINK http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1566297715172697 http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1566297715172697 unrestricted This thesis or dissertation is protected by copyright: all rights reserved. It may not be copied or redistributed beyond the terms of applicable copyright laws.
collection	NDLTD
language	English
sources	NDLTD
topic	Education
spellingShingle	Education Ziegler, Clayton L. An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College
author	Ziegler, Clayton L.
author_facet	Ziegler, Clayton L.
author_sort	Ziegler, Clayton L.
title	An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College
title_short	An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College
title_full	An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College
title_fullStr	An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College
title_full_unstemmed	An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College
title_sort	implementation of a matrix cost model at the course section level to determine academic program costs in a community and technical college
publisher	Bowling Green State University / OhioLINK
publishDate	1975
url	http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1566297715172697
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An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College

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