Discipline cost indices and their applications |
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| Authors: | Theresa Y Smith |
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| Institution: | (1) Office of Institutional Research, University of Oklahoma, 660 Parrington Oval, 73019 Norman, OK |
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| Abstract: | Differences in institutional reporting and accounting often reduce the comparability in expenditure data among institutions. This particularly affects interinstitutional comparisons of discipline unit costs, that is, expenditures per credit hour or expenditures per weighted credit hour. To overcome this comparability problem, discipline cost indices have been developed to permit accurate interinstitutional comparisons of relative costs among disciplines. This paper documents how discipline cost indices have been derived, using expenditure data collected from five peer institutions, and how these indices have been implemented in a research university's budget allocation process. Institutional researchers and academic budget planners are the intended audience.Presented at the Thirty-first Annual Forum of the Association for Institutional Research, San Francisco, May 26–29, 1991. |
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