Browsing by Author "Race, Harry Carlton"

Now showing 1 - 1 of 1
  • Thumbnail Image
    The development of a model to demonstrate the effect of changing enrollment on the cost per student enrolled in selected courses and colleges in the Virginia community college
    Race, Harry Carlton (Virginia Polytechnic Institute and State University, 1974)
    The object of this study was to develop a model that could be used to find the cost of operation of sections and subjects within Virginia Community Colleges. The model provides a graphic analysis of these costs and derived income as enrollment is varied in a class section. The model is based on certain assumptions that allow for simplification of the allocation of expenditures from the annual operating budget of the college. Since the teacher's salary is such a large percentage of the total cost, the allocation of all other operating costs to overhead introduces a relatively small error in the results. These overhead charges are distributed equally to all students on a credit hour basis. From a comparison of an in-depth study of the actual costs at one college and costs determined by the model formulas, it was established that an error of less than five percent was produced. To calculate costs a computer program was developed. The output is in the form of three curves; first, cost per student; second, total cost; and third, total income. All curves were plotted versus the enrollment in a section or sections of a subject. The computer also provides a printout of the same data in tabular form so information for any particular enrollment may be obtained. To determine the practicality of such a model, data were gathered from five community colleges in the Virginia system. The subjects were selected to include lecture, lecture-laboratory and shop classes, and to provide samples from various divisions of each college. Results were tabulated in various ways to demonstrate the types of information available and the utilization of such a model. If historical data are employed in the model, its output can be used to review operating costs. If estimated data are used, the model becomes a predictive tool for an administrator.