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38
material (Object 4000) includes items that are consumed quickly. These include
instructional and non-instructional material. Other operating expense and services
(object 5000) includes contract and audit services, insurance, interest, and other
similar expenses. Capital Outlays (object 6000) includes all expense tied to fixed
assets: site, buildings, library books, and equipment that is useful for more than one
year. Other outgo (object 7000) includes debt retirement, fund transfers and student
aid. A complete listing of the major object categories and their respective subsidiary
accounts are presented in Appendix B. Costs may be incurred that include more than
one object. For example, if half of an employee’s duty includes teaching and the other
half as a student counselor, then half of the expenditure would be recorded in object
1100, instructional salaries, and the other half in object 1200, Non-instructional
salaries, both of which are part of 1000 series of Academic Salaries category.
These two various methods of looking at expenditures creates some
complexity in trying to understand costs. Therefore a clear distinction must be
maintained when referring to accounts. These accounts may be Activity based or
Object based. Costs within the CCC can therefore be “sliced” from the activity
perspective or object perspective. For example, Activity 6000 is defined as
Instructional Administration and Instructional Governance, while Object 6000
includes Capital Outlays. Activity 6100 is Instructional Support Services while Object
6100 is Site and Site improvement. It is critical not to use confuse these two different
methods of viewing expenditures.
Object Description
| Title | Finance in the California community college: Comparative analysis and benchmarking of instructional expenditures |
| Author | Karamian, Martin |
| Author email | martinsfsu@netzero.com; karamim@piercecollege.edu |
| Degree | Doctor of Education |
| Document type | Dissertation |
| Degree program | Education (Leadership) |
| School | Rossier School of Education |
| Date defended/completed | 2011-03-17 |
| Date submitted | 2011 |
| Restricted until | Unrestricted |
| Date published | 2011-04-26 |
| Advisor (committee chair) | Picus, Lawrence O. |
| Advisor (committee member) |
Melguizo, Tatiana Vega, William |
| Abstract | The goals of this empirical study of community colleges are to 1) create a benchmark for per student instructional expenditures; and 2) account for variations in instructional expenditures among a peer group of community colleges in Southern California. The peer group sample included 22 single campus community college districts in the Los Angeles area. Using data for three fiscal years a refined mean benchmark value for instructional expenditures of $2,676.71 per full-time equivalent student (FTES) was estimated with a standard deviation of $326.54. Using Pearson product-moment correlation coefficient, 11 variables were correlated with instructional costs per FTES. The largest and only statistically significant determinant included the number of part-time instructors (-0.424). While other variables were correlated, none were statistically significant at the 95% confidence interval. The results from the sample suggest that larger colleges have lower instructional costs per FTES despite higher faculty pay. Expanding credit student enrollment within the funding growth limits set by the State, along with additional part-time instruction within the limits set by the State will likely result in lower instructional costs per FTES and an economy of scale effect. The effect of increased institutional size on quality of education was not assessed. |
| Keyword | finance; California; community college; comparative analysis; benchmarking; instructional expenditures; economics; higher education; spending; instruction; education; economy of scale |
| Geographic subject (state) | California |
| Geographic subject (country) | USA |
| Coverage date | 1990/2010 |
| Language | English |
| Part of collection | University of Southern California dissertations and theses |
| Publisher (of the original version) | University of Southern California |
| Place of publication (of the original version) | Los Angeles, California |
| Publisher (of the digital version) | University of Southern California. Libraries |
| Provenance | Electronically uploaded by the author |
| Type | texts |
| Legacy record ID | usctheses-m3775 |
| Contributing entity | University of Southern California |
| Rights | Karamian, Martin |
| Repository name | Libraries, University of Southern California |
| Repository address | Los Angeles, California |
| Repository email | cisadmin@lib.usc.edu |
| Filename | etd-Karamian-4454 |
| Archival file | uscthesesreloadpub_Volume23/etd-Karamian-4454.pdf |
Description
| Title | Page 46 |
| Contributing entity | University of Southern California |
| Repository email | cisadmin@lib.usc.edu |
| Full text | 38 material (Object 4000) includes items that are consumed quickly. These include instructional and non-instructional material. Other operating expense and services (object 5000) includes contract and audit services, insurance, interest, and other similar expenses. Capital Outlays (object 6000) includes all expense tied to fixed assets: site, buildings, library books, and equipment that is useful for more than one year. Other outgo (object 7000) includes debt retirement, fund transfers and student aid. A complete listing of the major object categories and their respective subsidiary accounts are presented in Appendix B. Costs may be incurred that include more than one object. For example, if half of an employee’s duty includes teaching and the other half as a student counselor, then half of the expenditure would be recorded in object 1100, instructional salaries, and the other half in object 1200, Non-instructional salaries, both of which are part of 1000 series of Academic Salaries category. These two various methods of looking at expenditures creates some complexity in trying to understand costs. Therefore a clear distinction must be maintained when referring to accounts. These accounts may be Activity based or Object based. Costs within the CCC can therefore be “sliced” from the activity perspective or object perspective. For example, Activity 6000 is defined as Instructional Administration and Instructional Governance, while Object 6000 includes Capital Outlays. Activity 6100 is Instructional Support Services while Object 6100 is Site and Site improvement. It is critical not to use confuse these two different methods of viewing expenditures. |
