Data Fields in the Cost Study Reports
The Cost Study report is arranged by Fiscal Year, Lower Division, Upper Division, and Graduate course
offerings, by CIP Code area.
FYE – The total credits taken divided by 30 for undergraduate courses and 20 for graduate courses.
Instructional Cost – The direct instructional cost for that CIP area.
Cost per FYE – The instructional cost divided by the FYE.
Allocation per FYE – The amount of the instructional cost that is covered by the state allocation divided
by FYE.
MNSCU Average Allocation – The average allocation per FYE for the entire system for that CIP area.
Floor2 – 90% of the MNSCU average allocation, or the bottom boundary of the “band”.
Ceiling – 110% of the MNSCU average allocation, or the upper boundary of the “band”.
Change – The amount for the institution above or below the band. If the allocation is within the band
this amount is zero, if it is below the band it is a positive number, and if it is above the band it is an
negative number.
For FY 2009:
Total Cost – Instructional cost times 1.35 to account for additional indirect cost that should be
supported by tuition.
Total Tuition – An estimate of the tuition collected by the courses in that CIP area.
Cost Recovery Ratio – The Total Cost divided by the Total Tuition. If the number is below one, the
program cost more than tuition collect, if above one, the more tuition was collected than the program
cost.