| An activity-based costing model has been developed for Distance Degree Programs at Washington State University to gain information about the cost of administering, developing, delivering, and maintaining courses that are delivered using different modalities. Although other distance education costing studies have claimed to use activity-based costing, improper application of basic accounting principles have caused these studies to arrive at questionable results. This study evaluates past models against benchmark ideals and accounting principles to introduce an accounting-based model for the comparison of three modes of asynchronous distance education delivery at Washington State University; text-based, video-based, and online courses.; The results of the study have been very positive. Information provided from the model is applicable in a variety of contexts and can be used at various levels within the institution. Since equal attention to operational as well as instructional costs and full costing is assumed, the results can be useful for inter-institutional comparisons. The model also clearly identifies crucial differences in the use of various technologies and is designed to accommodate new technological developments. These positive outcomes have provided information critical to the strategic planning of Distance Degree Programs at Washington State University. |
