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ETD Abstract Container

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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

Ziegler, Clayton L.
http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1566297715172697

Abstract Details

1975, Doctor of Philosophy (Ph.D.), Bowling Green State University, Educational Administration and Supervision.
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.
Morris J. Weinberger (Advisor)
Education

Recommended Citations

Citations

  • Ziegler, C. L. (1975). An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College [Doctoral dissertation, Bowling Green State University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1566297715172697

    APA Style (7th edition)

  • Ziegler, Clayton. An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College. 1975. Bowling Green State University, Doctoral dissertation. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1566297715172697.

    MLA Style (8th edition)

  • Ziegler, Clayton. "An Implementation of a Matrix Cost Model at the Course Section Level To Determine Academic Program Costs In a Community and Technical College." Doctoral dissertation, Bowling Green State University, 1975. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1566297715172697

    Chicago Manual of Style (17th edition)

bgsu1566297715172697
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