Cost differences : an analysis of Texas community college expenditures



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Purpose. The purpose of this study was to examine the relationship between rates of expenditures (percentage and dollars per student credit hour) in selected budget categories of public community college districts of Texas and their size, per student wealth and the tax effort of their supporting communities. Methodology. The population chosen for this study was the 47 public community college districts with 59 campuses in the state of Texas which comprises 302,102 headcount enrollment. A request seeking the educational and general expenditure list was mailed to each community college to collect data. All 47 districts responded. The educational and general expenditure list, which includes the classification and definitions of current operating costs for each community college district, provided expenditure information. A series of five hypotheses were formulated to test the interrelationships among the variables. Pearsons correlation coefficients were calculated to test the bivariate relationships. Multiple regression and discriminant function analysis were used to analyze the relationships in the multivariate hypothesis. [...]



Community colleges--Texas--Finance