Cost Studies in Post-Secondary Education — Canada

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. This study will focus upon expenditure and cost analyses and neglect discussion of meaningful measures of the benefits of post-secondary education although comments are made on crude proxies for output. I hasten to add, however, that financing methods based upon cost analyses (especially historical costs) are in my view throughly ina-dequate, and that they can alone lead to distortions in the allocation of funds. There will be no specific treatment of cost analysis of: trimester operations, co-operative and joint university-industry teaching and research programs, continuing education programs, medical programs, research, bilingualism, emerging institutions, etc. Similarly, no review is made of students ' costs in terms of tuition fees, books, transportation, baby-sitting expenditures, foregone earnings, etc. No attempt will be made to compare the quantitative results of the studies reviewed, because of differences in concepts, methods, and because of lacunae in the1 data upon which they are based