Show r h I I L AS APPLIED TO TOI I EDUCATION tl W r r Kansas K sas Man Shows Costs h i as Applied to Vari Vari- Various 11 a. a t I ous B Branches ranc h es I. I H I I ci- ci VE AND 0 O. March 3 Business accounting cos-accounting cos cost accounting methods applied to costs costs of a a. state university were were deI de- de S 1 I I s ji el by Frederick J. J Kelly dean of administration of the University of oft t Kansas In a a. paper read here before I p the department of superintendents of ctr National the tJ-e National Educational association iD lDean nn Kelly used for his paper specUla specific fc f figures obtained In a detailed study of ot J i the year r 22 1921 at the University of Kansas ns vOne One significant result of our Invest Invest- s gallon gatlon is the relatively high cost of r 1 laboratory courses said Dean Kelly r I r so so high in in fact as to challenge the t- t ts s evened enco courses to defend the laboratory 5 thod Another significant result is t y t tI file tl relatively small cost of the larger classes s and still sUll another result is the theof value alue of detailed cost figures in deter- deter fJ mInIng Ining a budget for the next year 1 he stud student nt credit hour rather thant than tOS fihe t be student clock hour was adopted by byL til f. f n n Kelly as his unit of measure for q L r tIlE reason that American universities a i ts sa a a rule grant Irant diplomas for the com com- b of ot four years of thirty credit I hours hours' hours each 55 It Was determined that the cost per w W 1 st student dent credit h hour ur In inthe the various mal maI ma- ma l I jn of ot th the university was Law t art and sciences education tion 1176 1170 engineering 1401 phar- phar phar-I phar Y t 1421 medicine 1 1341 41 q s sit ty y average oj 7 j t 1 p Salaries laries directly chargeable to cost J Z t pf of instruction were shown to be 57 pe per perit tJ et it of the total university cost overhead over over- head h ad 34 per cent general maintenance I t Mr cent and special maintenance 3 J 4 S lEr r pent cent v Student credit hour costs coats in 4 ry courses were found to range from 1 a for tor economics to for French and 1246 for ancient lan languages In I 6 the laboratory courses the student i credit hour costs ranged from for j geology to 1776 Averages for tor labor- labor ar 4 courses was 1072 and for the ib i J rf ht department Costs o I 3 s for tor g heat light light and Janitor service was wast t L found ivf to range from 23 cents per stu- stu r 4 1 dent Ident ent credit hour In history to for i 1 ch chemistry averaging 54 cents In the j ronI courses and in the i I v J laboratory ones In other words said c Dean ean Kelly science departments re re- re I juire more science departments The I most Interesting Interesting- aspect of this cost accounting st study dy concerns its use in preparing the following years year's budget I i i. |