What question did this study set out to answer?

This analysis aims to determine how instructional costs are allocated across various departments at the University of Pennsylvania.

Unit Costs of Instruction at the University of Pennsylvania.

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Analysis outlines departmental expense allocation and budgeting methods for instruction costs, suggesting improved clarity in financial management.

This analysis aims to determine how instructional costs are allocated across various departments at the University of Pennsylvania.
Developed an accounting plan to track deficits or surpluses per department
Distributed general overhead costs based on different bases
Prepared separate budgets for building and instructional expenses
Identified the relationship between budgeted expenses and actual income as inconsistent
Found that departmental budgets do not account for building or general instructional expenses
Outlined a simple method for closing department costs into general university expenses

H. I. MacLean (1934) studied this question.

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Analysis outlines departmental expense allocation and budgeting methods for instruction costs, suggesting improved clarity in financial management.