Resource Analysis

Resource Analysis is the process used by the Ohio Department of Higher Education to calculate the statewide average cost of instruction per full-time equivalent student in the various subject areas and at the various levels of instruction. In accounting terminology, Resource Analysis is a cost allocation process.

Costs are reported to ODHE by public colleges and universities at the end of each fiscal year in several categories, such as faculty salary, administration, library, academic support, and maintenance. In Resource Analysis, costs are allocated to all combinations of subjects and level taught at the campuses. The allocation formulas use data about student enrollments in courses, the salaries of instructors teaching the courses, and the physical space used by academic departments.


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