Graduation Term

2021

Degree Name

Doctor of Philosophy (PhD)

Department

Department of Educational Administration and Foundations: Educational Administration

Committee Chair

Dianne Renn

Abstract

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 and the ability to recover these costs are hamstrung by the limited margin earned by the college on a per credit-hour basis. The college must reconcile the fact that enrolling new students is at best a break-even endeavor with its mission as an open access institution. KEYWORDS: community college, matriculation, activity-based costing, efficiency, cost, matriculation cost, new student

Access Type

Dissertation-Open Access

DOI

https://doi.org/10.30707/ETD2021.20210719070603178203.63

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