Quality and Growth Implications of Incremental Costing Models for Distance Education Units
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| Title: | Quality and Growth Implications of Incremental Costing Models for Distance Education Units |
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| Language: | English |
| Authors: | Crawford, C. B., Gould, Lawrence V., King, Dennis |
| Source: | Online Journal of Distance Learning Administration. Spr 2010 13(1). |
| Availability: | State University of West Georgia. 1601 Maple Street, Honors House, Carrollton, GA 30118. Tel: 678-839-5489; Fax: 678-839-0636; e-mail: distance@westga.edu; Web site: http://www.westga.edu/~distance/ojdla |
| Peer Reviewed: | Y |
| Physical Description: | |
| Page Count: | 6 |
| Publication Date: | 2010 |
| Document Type: | Journal Articles Reports - Evaluative |
| Education Level: | Higher Education Postsecondary Education |
| Descriptors: | Distance Education, Costs, Educational Finance, Models, Cost Effectiveness, Conventional Instruction, Measurement Techniques, Educational Technology, Electronic Learning, Web Based Instruction, Technology Planning, Online Courses, College Administration, Higher Education, College Instruction, Comparative Analysis |
| ISSN: | 1556-3847 |
| Abstract: | The purpose of this article is to explore quality and growth implications emergent from various incremental costing models applied to distance education units. Prior research relative to costing models and three competing costing models useful in the current distance education environment are discussed. Specifically, the simple costing model, unit costing model, and marginal costing model are critically analyzed relative to their quality and growth implications. Finally, the paper will provide rationale suggesting that the marginal costing model represents the most accurate estimation for profitability of distance learning units. (Contains 1 table and 4 figures.) |
| Abstractor: | As Provided |
| Number of References: | 8 |
| Entry Date: | 2010 |
| Access URL: | https://www.westga.edu/~distance/ojdla/spring131/crawford131.html |
| Accession Number: | EJ877537 |
| Database: | ERIC |
| Abstract: | The purpose of this article is to explore quality and growth implications emergent from various incremental costing models applied to distance education units. Prior research relative to costing models and three competing costing models useful in the current distance education environment are discussed. Specifically, the simple costing model, unit costing model, and marginal costing model are critically analyzed relative to their quality and growth implications. Finally, the paper will provide rationale suggesting that the marginal costing model represents the most accurate estimation for profitability of distance learning units. (Contains 1 table and 4 figures.) |
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| ISSN: | 1556-3847 |
