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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
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: PDF
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
FullText Text:
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  Data: Quality and Growth Implications of Incremental Costing Models for Distance Education Units
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  Data: <searchLink fieldCode="SO" term="%22Online+Journal+of+Distance+Learning+Administration%22"><i>Online Journal of Distance Learning Administration</i></searchLink>. Spr 2010 13(1).
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  Data: 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
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  Data: <searchLink fieldCode="DE" term="%22Distance+Education%22">Distance Education</searchLink><br /><searchLink fieldCode="DE" term="%22Costs%22">Costs</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Finance%22">Educational Finance</searchLink><br /><searchLink fieldCode="DE" term="%22Models%22">Models</searchLink><br /><searchLink fieldCode="DE" term="%22Cost+Effectiveness%22">Cost Effectiveness</searchLink><br /><searchLink fieldCode="DE" term="%22Conventional+Instruction%22">Conventional Instruction</searchLink><br /><searchLink fieldCode="DE" term="%22Measurement+Techniques%22">Measurement Techniques</searchLink><br /><searchLink fieldCode="DE" term="%22Educational+Technology%22">Educational Technology</searchLink><br /><searchLink fieldCode="DE" term="%22Electronic+Learning%22">Electronic Learning</searchLink><br /><searchLink fieldCode="DE" term="%22Web+Based+Instruction%22">Web Based Instruction</searchLink><br /><searchLink fieldCode="DE" term="%22Technology+Planning%22">Technology Planning</searchLink><br /><searchLink fieldCode="DE" term="%22Online+Courses%22">Online Courses</searchLink><br /><searchLink fieldCode="DE" term="%22College+Administration%22">College Administration</searchLink><br /><searchLink fieldCode="DE" term="%22Higher+Education%22">Higher Education</searchLink><br /><searchLink fieldCode="DE" term="%22College+Instruction%22">College Instruction</searchLink><br /><searchLink fieldCode="DE" term="%22Comparative+Analysis%22">Comparative Analysis</searchLink>
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  Data: 1556-3847
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  Label: Abstract
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  Data: 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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  Data: EJ877537
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RecordInfo BibRecord:
  BibEntity:
    Languages:
      – Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 6
    Subjects:
      – SubjectFull: Distance Education
        Type: general
      – SubjectFull: Costs
        Type: general
      – SubjectFull: Educational Finance
        Type: general
      – SubjectFull: Models
        Type: general
      – SubjectFull: Cost Effectiveness
        Type: general
      – SubjectFull: Conventional Instruction
        Type: general
      – SubjectFull: Measurement Techniques
        Type: general
      – SubjectFull: Educational Technology
        Type: general
      – SubjectFull: Electronic Learning
        Type: general
      – SubjectFull: Web Based Instruction
        Type: general
      – SubjectFull: Technology Planning
        Type: general
      – SubjectFull: Online Courses
        Type: general
      – SubjectFull: College Administration
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      – SubjectFull: Higher Education
        Type: general
      – SubjectFull: College Instruction
        Type: general
      – SubjectFull: Comparative Analysis
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    Titles:
      – TitleFull: Quality and Growth Implications of Incremental Costing Models for Distance Education Units
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            NameFull: Gould, Lawrence V.
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            NameFull: King, Dennis
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              Y: 2010
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