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Calculating The Cost Of New Student Matriculation In A Midwestern Community College, Daniel Joseph Kelly

Theses and Dissertations

This study examines the cost of new student matriculation at a midwestern community college. Employing activity-based costing, the study allocates costs from the college’s operating budget to determine the cost of new student matriculation, the matriculation cost per student, and the point at which, in credit-hours, the college recovers the matriculation cost. Efficiency is used as a conceptual framework to discuss the college’s ability to move as many new students as possible through the matriculation activities at the lowest possible cost. A key finding was the college is spending a considerable amount of time and money to matriculate new students …