Cost Studies in Post-Secondary Education — Canada

Abstract

A growing number of post-secondary education institutions and public bodies have recently terminated, are now pursuing, or are presently planning cost studies. This comes as no surprise in view of : a) the continued increase in real and money costs of education, b) the apparent absence of anticipated economies of scale, c) financial constraints which are prompting post-secondary education decision-makers to search for more economy in the processes of learning, research and community service, d) attempts to improve decision-making through new management information systems, and attempts to move forward Planning Programming Budgeting Systems (P.P.B.S.), changes which are prompting examination of the sources of costs, the proper accounting for costs incurred, and alternative costs to be envisaged, and e). changes occurring in the cational delivery systems.