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The goal of the Technology Costing Methodology (TCM) Project
is to develop an authoritative costing methodology (and related
procedures) for calculating costs within an institution and
across institutions allowing data to be compared legitimately
for different institutional or technological approaches. The
TCM Project is intended for managerial utility rather than accounting
and auditing standards.
The goal of the BRIDGE Model was to create a cost simulation
model to compare the cost of expanding a campus based upon distributed
technology versus classroom technology. The BRIDGE Model:
- connects the costs of mediated courses at the course level
to the total costs at the campus level,
- demonstrates the campus level costs for a variety of mediated
courses if they are implemented on a wide-scale basis across
the campus,
- The mediated course costing modules in BRIDGE were designed
to be very flexible and are able to accommodate a wide range
of course costing methodologies.
The outcome of this project is two-fold. The first outcome
would be to use the BRIDGE model as a "cross check"
on TCM course costing methodology. The second outcome of this
project is to link the TCM Project with the BRIDGE Model with
the use of computerized spreadsheets and simulations.
These two outcomes will result in a more robust set of costing
methodologies, a better set of case studies, and an improved,
more thoroughly tested BRIDGE model. Bringing the BRIDGE model
into the project adds another analytic perspective that strengthens
and increases the credibility of all components including BRIDGE.
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Florida State University
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Georgia Board of Regents
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University of Montana/Missoula
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Eastern New Mexico University
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Utah Valley State College
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Washington State University
Applications of mini-BRIDGE
to campus TCM Cost Data (pdf format)
Updated
11/13/2002
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Background