AN ECONOMIC ANALYSIS OF A LATIN AMERICAN UNIVERSITY: THE INTERNATIONAL APPLICATION OF UNITED STATES COSTING TECHNIQUES (MEXICO).

Persistent Link:
http://hdl.handle.net/10150/187587
Title:
AN ECONOMIC ANALYSIS OF A LATIN AMERICAN UNIVERSITY: THE INTERNATIONAL APPLICATION OF UNITED STATES COSTING TECHNIQUES (MEXICO).
Author:
Ahumada, Martín Miguel
Issue Date:
1983
Publisher:
The University of Arizona.
Rights:
Copyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
Abstract:
The purpose of this study was to conduct an in-depth examination of factors associated with instructional cost variations among the academic units of a private, Mexican university, the Universidad de Monterrey (UDEM). The study also sought to understand the differences between this university's income and expenditure patterns and those of most comparable institutions in the United States. The analysis enabled the University to identify where it may be more efficient and, in what may turn out to be of most significance, provided it with a higher level of institutional self-awareness. The framework for this study utilized the concepts of the production function and cost theory, both borrowed from microeconomics. Three measures of instructional costs (cost per student-credit-hour, cost per full-time-student-equivalent, and cost per course) were regressed on a series of independent variables that were hypothesized to influence instructional costs. The study utilized the data classification and coding procedures developed by the National Association of College and University Business Officers (NACUBO) and the National Center for Higher Education Management Systems (NCHEMS). Differences in unit instructional costs among UDEM's academic units were largely due to differences in student-faculty ratios, average class sizes, and total number of courses taught (direct costs), and average salaries for clerical and administrative staff (indirect costs). These findings imply that UDEM may increase efficiency through curricular retrenchment and by increasing faculty productivity levels. The University's enrollment (2,300 at the university level) is very small for its broad liberal arts, professional and graduate curriculum. In comparing UDEM's income and expenditure patterns to those of most comparable U.S. institutions, it was found that UDEM depended more heavily on tuition and fees for income and, as such, either had not pursued or not been successful in obtaining other revenue. Yet, the University was able to devote a larger share of its revenue to instruction than were comparable U.S. institutions. In addition, UDEM provided relatively more support to its academic support function while rendering few resources for scholarships and fellowships. These results suggest that UDEM might benefit greatly from a well-designed fund-raising effort and that a student aid program targeted on low income students could yield additional income while expanding student opportunity and building public relations.
Type:
text; Dissertation-Reproduction (electronic)
Keywords:
Universidad de Monterrey.; Direct costing.; Universities and colleges -- Business management.
Degree Name:
Ph.D.
Degree Level:
doctoral
Degree Program:
Higher Education; Graduate College
Degree Grantor:
University of Arizona

Full metadata record

DC FieldValue Language
dc.language.isoenen_US
dc.titleAN ECONOMIC ANALYSIS OF A LATIN AMERICAN UNIVERSITY: THE INTERNATIONAL APPLICATION OF UNITED STATES COSTING TECHNIQUES (MEXICO).en_US
dc.creatorAhumada, Martín Miguelen_US
dc.contributor.authorAhumada, Martín Miguelen_US
dc.date.issued1983en_US
dc.publisherThe University of Arizona.en_US
dc.rightsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction or presentation (such as public display or performance) of protected items is prohibited except with permission of the author.en_US
dc.description.abstractThe purpose of this study was to conduct an in-depth examination of factors associated with instructional cost variations among the academic units of a private, Mexican university, the Universidad de Monterrey (UDEM). The study also sought to understand the differences between this university's income and expenditure patterns and those of most comparable institutions in the United States. The analysis enabled the University to identify where it may be more efficient and, in what may turn out to be of most significance, provided it with a higher level of institutional self-awareness. The framework for this study utilized the concepts of the production function and cost theory, both borrowed from microeconomics. Three measures of instructional costs (cost per student-credit-hour, cost per full-time-student-equivalent, and cost per course) were regressed on a series of independent variables that were hypothesized to influence instructional costs. The study utilized the data classification and coding procedures developed by the National Association of College and University Business Officers (NACUBO) and the National Center for Higher Education Management Systems (NCHEMS). Differences in unit instructional costs among UDEM's academic units were largely due to differences in student-faculty ratios, average class sizes, and total number of courses taught (direct costs), and average salaries for clerical and administrative staff (indirect costs). These findings imply that UDEM may increase efficiency through curricular retrenchment and by increasing faculty productivity levels. The University's enrollment (2,300 at the university level) is very small for its broad liberal arts, professional and graduate curriculum. In comparing UDEM's income and expenditure patterns to those of most comparable U.S. institutions, it was found that UDEM depended more heavily on tuition and fees for income and, as such, either had not pursued or not been successful in obtaining other revenue. Yet, the University was able to devote a larger share of its revenue to instruction than were comparable U.S. institutions. In addition, UDEM provided relatively more support to its academic support function while rendering few resources for scholarships and fellowships. These results suggest that UDEM might benefit greatly from a well-designed fund-raising effort and that a student aid program targeted on low income students could yield additional income while expanding student opportunity and building public relations.en_US
dc.typetexten_US
dc.typeDissertation-Reproduction (electronic)en_US
dc.subjectUniversidad de Monterrey.en_US
dc.subjectDirect costing.en_US
dc.subjectUniversities and colleges -- Business management.en_US
thesis.degree.namePh.D.en_US
thesis.degree.leveldoctoralen_US
thesis.degree.disciplineHigher Educationen_US
thesis.degree.disciplineGraduate Collegeen_US
thesis.degree.grantorUniversity of Arizonaen_US
dc.identifier.proquest8404657en_US
dc.identifier.oclc706716283en_US
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