AFRICAN JOURNAL OF EDUCATIONAL MANAGEMENT ISSN 0795-0065 Volume 16, No. 1 JANUARY, 2014 A PUBLICATION OF THE DEPARTMENT OF EDUCATIONAL MANAGEMENT UNIVERSITY OF IBADAN. UNIVERSITY OF IBADAN LIBRARY AFRICAN JOURNAL OF EDUCATIONAL M ANAGEM ENT ISSN 0975- 0065 Volume 16, No. 1 January2014 A JOURNAL OF THE DEPARTMENT OF EDUCATIONAL MANAGEMENT, UNIVERSITY OF IBADAN UNIVERSITY OF IBADAN LIBRARY EDITORIA!. BOARD Femi Akinwumi Editor - in - Chief S. 0 . Adedeji Editor Joel B. Babalola • i J. 1. Nwankwo n Adeola 0. Jaiyeoba n B. 0. Emunemu 11 David Olaniyan ~ / / A. 0. Ayeni n INTERNATIONAL BOARD Gabriel Olubunmi Alegbeleye, Michael Omolewa, Dept. of Lib., Archivai & UNESCO, Information Studies Paris, France University of Ibadan, Nigeria. John Hunt, John Morgan, Southern Illinois University, UNESCO Centre for Comparative Edwardsvilles (SIUE), Educational Research (UCCER) Illinois, 6202, U.S.A. University of Nottingham, U. K. Yaan Ankomah, J.C.S. Musaazi, Instituteof Educational East African Institute of Higher Planning & Administration, Education Studies & Development, University of Cape Coast, Makerere University, Cape Coast, Ghana. Rampala, Uganda J. O. Olambo, Dept. of Educational Administration, Planning &Curriculum, Kenyatta University, Nairobi, Kenya. * S É n HIS LINEAGE PUBLISHING HOUSE 9, Al li Gbadebo Street, Mokola Ibadan GSM: 0803 359G 818 E-mail: awemakin@gmail.com UNIVERSITY OF IBADAN LIBRARY Table of Contents Sell Concept and Demographics as Determinants of Attitude to Industriai Training among Students of Tertiary Institutions Ajibola Ishola & Catherine Chovwen An Investigation into Secondary School Students' Attitude towards Information and Communication Technology Adoption and Usage M. Okenwa-Ojo Analysis of Gender and School Location-Related Differential Items in Yoruba Language Multiple-Choice Items of thè Qualifying Examination Administered by The Ministry of Education, Oyo State, Nigeria J. A. Abijo Understanding Educational Costs for Policy and Decisions in Periods of Financial Constraints: A Review of Concepts, Theories and Strategies E.J. Isuku Global Best Practices in Film Archives Management and Services: Lesson for Nigeria Abiola Abioye Parental Involvement and Effective Management of Public Primary Education in Oyo State, Nigeria Olayemi Jumoke Abiodun-Oyebanji Teacher Classroom Management Skills and Academic Performance of Primary School Pupils in Oyo State, Nigeria Ayoola Adetutu & Femi Sunday Akinwumi UNIVERSITY OF IBADAN LIBRARY Predictors of Product Quality in Colleges of Education in Nigeria T. M. Adewale & E. O. Kayode 105 Knowledge Management and Student Learning Outcomes in thè National Open University of Nigeria, Benin Study Centre, Edo State Ademola I. Atanda & Anthony A. Itobore 119 Spirituality and Employees' Work Attitude in Selected Workplaces in Oyo and Lagos States, Nigeria Emmanuel Majekodunmi Ajala 143 Sources of Examination Anxiety among Final Year Students of University of llorin, Nigeria Samuel Kolawole Ajiboye, Olubukola James Ojo, Abubakar Bukola Saidu & F. A. Okesina 161 Result-Based Management: A Sine Qua Non for Total Quality Assurance of Nigeria's Education Sector A. O. Akinsolu 171 Reading Interest and Attitude as Correlates of Students' Performance in Junior Secondary School Yoruba Language Reading Competence in Oyo State, Nigeria J. A. Abijo 187 UNIVERSITY OF IBADAN LIBRARY UNDERSTANDING EDUCATIONAL COSTS FOR POUCY AND DECISIONS IN PERIODS OF FINANCIAL CONSTRAINTS: A REVIEW OF CONCEPTS, THEORIES AND STRATEGIES E. J. Isuku Department of Educational Management, University of Ibadan, Ibadan, Nigeria. E-mail: ieromeisuku72(a)amail.com GSM: +234(0)803 728 3556 Abstract This paper examined thè importance of educational costs in thè determination of thè quantity and quality of education Service available to thè individuai institution and thè society at large. The paper reviewed thè various cost concepts, theories and strategies that are germane in thè course of providing educational Services to a people or group particularly in periods of {inondai restrictions. It emphasized thè necessity of understanding thè implications of these various costs in thè educational supply and demand analysis. Jh e essence is to guide educational planners, policy makers and institutional managers to take appropriate decisions that will be most effective and efficient in thè delivery of thè needed educational Services to all eligible citizens in thè country. Introduction One of thè greatest challenges facing various governments today worldwide is thè rising cost of providing educational Services to thè growing number of all eligible people who demand formai education. This is because, in generai, educational costs at least in thè public sectors that predominate in most countries - bave been largely and sometimes entirely dependent on public revenues. According to Johnstone (2006), "even thè United States which is thought to have thè most privatized public sector in thè world, thè percentage of instructional costs borne by tax payers stili remain in most States in thè range of 60 to 70 percent" Thus in thè face of these increasing expenses drawn from thè public finances, both thè individuai institutions and thè society at large face thè challenge of maintaining and sustaining high educational accessibility and quality, especially for thè poor, rural UNIVERSITY OF IBADAN LIBRARY 46 Understanding Educational Costs for... dwellers and thè underprivileged population. This challenge is particularly compelling in thè light of other pressing macro-economie needs such as infrastructure, industriai growth, and agricultural sustainability etc, that face most countries (particularly thè developing nations) (Isuku 2011). These rising educational costs has adverse implication for educational development. Hence, thè need to understand thè various cost characteristics to improve efficiency in thè use of available resources have become a major issue of debate in education literature (Isuku 2011; Hanushek, 2006; Oguntoye, 1999) The financial challenge of thè ever expanding educational System in most countries in contemporary period is large, when compared with thè limited resources available. This implies that countries need sustainable and cost-effective options to accommodate thè growth in students' enrolment at all levels of schooling. Literature of cost control in education showed that different strategies could be adopted to reduce operational cost of schooling while stili providing thè needed access to thè increasing number of prospecting students. These include: efficient resource utilization (UNESCO, 2010; Ayodele 2001; Mingat and Tan 1988), increasing class size (Johnstone, 2009; Carnoy 1999), increasing teaching load (Johnstone 2009), increasing student-teacher- ratio (Abagi and Odipo, 1997) Cost Concepts and Cost Analysis in Education Literature that has grown up around cost-analysis offers alternative and different definitions on thè concepts of cost, each of which relates to thè different type of decision it is concerned with. As a result, different experts have defined cost in different ways. Owing to these differences and view about cost, considerable confusion has arisen over thè methodology of cost analysis. Nevertheless, every type of decision requires different measures of cost and different analytical technique (Woodhall, 1994). Babalola (2000) defined cost as a measure of what is given up to produce or consume a commodity, while Longe (1981) emphasized that reai cost correspond with opportunity cost, which holds that thè cost of a good is measured in terms of thè unproduced good that could have been produced with thè input used to produce thè good in question. Rumble (2002) defines cost as thè actual or notional expenditure of money incurred on or attributable to a specific thing or UNIVERSITY OF IBADAN LIBRARY isuku 47 activity While Adedeji (2003), stated that thè cost of a particular ictivity is thè reduction in output caused by not using thè resource utilized by thè activity in their most profitable alternative use. On thè other hand, Ayeni (2003) viewed cost as a sacrifice incurred in thè production of an activity, which according to him, could be in monetary term, tangible and psychic. In consideration of this different definition, it could therefore be summarized that thè cost of any activity or product is equated to thè monetary and non-monetary value of thè activity or product that can be measured in terms of their forgone alternatives. In education, several researches on cost-related issues have been conducted both in developed and developing countries. In Nigeria, however, thè concern for cost studies actually began in 1970 (Babalola, 1988). Moreover, according to Babalola (1991) thè cost of education refers to what is given up to produce or educate people in schools. In Ayeni's (2003) definition, educational cost refer to what is given up by individuai, States, nations and even institutions of learning in educating or producing an individuai or individuals. Coombs & Hallack (1987) conceptualized educational cost in terms of thè value of educational inputs measured in their most profitable alternative use. The logie underlying this definition is that since economie resources are limited in supply; a decision to use some of these resources for educational purpose will mean sacrificing thè resources on something else. Educational inputs can be expressed in terms of reai cost of resources wlien they are measured in physical units. For example, thè number of teachers or teacher hours, number of textbooks etc. Educational inputs can also be measured in terms of their monetary value (thè price paid) and expressed in financial or money costs. Both ways of expressing cost in education are however needed in thè educational cost analysis (Coombs & Hallak, 1987). All costs incurred by an institution result from decisions made by individuals in thè organization. Cost concepts are therefore relevant as much as they influence decision-making (Alaluusa, 2002). Cost can however, be categorized into total (a combination of fixed and variable costs), which is measured in terms of their behaviour relative to fluctuations in activity (Alaluusa, 2002). Unit cost on its own, represents an important cost measure used to judge thè expensiveness or UNIVERSITY OF IBADAN LIBRARY 48 Understanding Educational Costs fai otherwise of thè educational System (Psacharopoulos and Woodall, 1985; Coombs and Hallack, 1987; Longe, 1988). The unit cost is also known as thè per-.pupil cost or thè average cost. It is gotten by dividing thè total cost (TC) by thè output (enrolment) in thè school System In cost analysis, certain standard components of production are used to express thè cost behaviour. They include: total fixed cost, total variable cost and thè marginai cost. As in thè orthodox cost analysis, total fixed cost in education refers to costs that must be incurred irrespective of thè level of output (Ayeni, 2003). According to Babalola (1991), most of thè indirect costs fall under fixed costs. For instance, costs incurred on building, equipment, furniture and fittings are fixed because they do not change irrespective of thè changes in thè number of students produced. Variable cost (VC) on thè other hand, refers to cost that change along with output. While marginai cost is thè addition to thè total cost of education resulting from an extra or additional student enrolled. The marginai cost (MC) is interested in adjusting educational costs to suit a desirable and inevitable change in thè level of educational activity (Ayeni, 2003). The cost function is used to describe thè behaviour of thè average unit cost in relation to variation in thè size (enrolment) of thè school. Three types of behaviour however are established to demonstrate thè relationship between thè average unit and thè quantity (number of students) produced. These are thè Constant returns to scale, a situation where thè average unit cost remains thè same over a range of productivity irrespective of thè changes in thè size of thè unit (number of students) produced. The second behaviour is that of increasing returns to scale. This is a situation where thè average unit cost falls with increase in thè size of thè unit (students' enrolment) while thè third behaviour is that of decreasing returns to scale; a situation where thè unit cost tends to rise with increase in thè quantity produced (Jhingan, 2002,). Different costs concepts have been used for different purposes in cost analysis. It has been used by a number of individuai institutions in an effort to identify possible cost reductions strategies. Cost concepts in education are of a cruciai importance to educational partners and policy makers (Ajayi, 1998). According to Longe (1988), cost information is cruciai in decision making as it facilitates efforts to make thè best but least costly choice among alternatives. Efforts have UNIVERSITY OF IBADAN LIBRARY E. J. Isuku 49 been made to define, and explain thè usefulness and application of thè different concepts in education. Recurrent and Capital Costs Recurrent cost of education refers to cost of personnel Services and materials which are consumed by a school within one academic year (Ajayi 1998). Recurrent cost is so referred to because it reoccurs regularly and covers expenditure on goods and Services that bring immediate and short lived benefits. It is categorized into staff and non- salaries recurrent costs. It include expenditures on teachers and non- teachers' salaries and allowances, stationeries, repairs, materials and other operational expenses. According to Coombs & Hallak (1987) recurrent cost of education applies to human Services and physical supplies that thè educational process consumes within a single budget year. It amounts to about 80 to 90 percent of thè total educational costs (Ajayi, 2004, Coombs & Hallak 1987; Akangbou, 1986). The part played by recurrent cost in thè educational System makes it to merit major attention in educational cost analysis. Recurrent Costs include many different items, some of which are very large particularly teacher salaries costs, and other relatively small types such as office supplies. The generai rule is to allocate recurrent items according to thè relative quantitative importance of each item. According to Coombs & Hallak (1987), it is possible to further break down thè costs into meaningful subdivision as this will help to g v̂e a more useful and accurate analysis. For instance it is possible to breakdown recurrent unit cost into primary, secondary and tertiary units. It is also possible to breakdown recurrent unit cost into urban or rural cost of schooling rather than broader averages for mixed categories. This point was well illustrated by thè international institute for educational planning (IIEP 1982) study where it showed that boarding schools recurrent costs was 2.7 times as high as a day school at lower secondary, and 1.9 times as high at upper secondary. Recurrent costs can be classified according to objective and purpose to which thè cost is being incurred. The purpose could be due to instruction (teaching) administration, food and lodging, transportation and generai maintenance. In recurrent cost analysis, experts have suggested that teacher' salaries cost should be thè most focused item if thè interest is towards UNIVERSITY OF IBADAN LIBRARY 50 Understonding Educational Costs for... reducing cost of education (Psacharopoulus & Woodhall; 1985, Zymelman 1982). According to Zymelman, considerable savings may be made in thè medium term by marginally changing teachers' pay scale. Although this may have implication on thè willingness of teachers to make serious commitment to their employment, it nevertheless suggests an important cost-reduction strategy in thè school System. Capital costs on thè other hand, are expenditures incurred from thè purchase of durable assets such as buildings and equipment, which have long life span and are expected to yield benefits over a longer period of time (Ajayi, 1998). At thè institutional level, capitai cost include thè costs of school landed property upon which thè building is erected, thè cost of thè buildings, furniture, equipments, vehicles, computers and other related items. Amortization and depreciation are used to calculate thè annual value of capitai cost (Ajayi 1998; Psacharopoulos & Woodhall, 1985). When capitai costs are spread over a period of years, they typically account for a modest fraction of thè total unit cost per students. When they are incurred, it will certainly result to thè introduction of recurrent cost in thè future. For instance, when capitai costs are incurred, recurrent expenditure in thè form of teachers' salaries, materials, maintenance and repairs of buildings and equipment are automatically generated (Psacharopoulos & Woodhall 1985). However, thè addition of capitai and recurrent elements of costs creates thè problem of how to allow for thè differences in time scale. In other words it is difficult to aggregate a stock of capitai that is purchased at one point of time (but from which Services are consumed over a period of time) and flow of Services that are consumed as they are produced (Coombs & Hallak 1987). In education capitai cost declines relatively as more and more output (educated individuals) are produced. Unit or Average Cost of Education Unit or average cost of education refers to thè cost of educating one student at a point in time. Unit cost can be measured in different ways. If for instance, thè total expenditure is divided by thè total number of students enrolled, then we have unit or average cost per student. If on thè other hand, thè total expenditure incurred is divided by thè total number of graduates, then it is thè unit cost per graduate. According to UNIVERSITY OF IBADAN LIBRARY E. J. Isuku 51 Babalola, (1995), it is also possible to have unit cost per teacher, unit cost per class etc. In many developing countries like Nigeria, unit cost with GNP per capitai represents a much heavier economie burden when compared with developed countries. For instance, thè work of Zynelman in Psacharopoulos & Woodhall (1985) showed that developed countries spent 55 percent of their GNP per capitai on each student at thè higher education level, whereas developing countries spent five times thè level of GNP per capitai income on each student Although these heavy cost burden have been somewhat reduced, unit costs particularly at thè secondary level stili represent a much heavier burden (with respect to GNP per capitai) in Africa countries than in developed countries or even in Asia or Latin America (Psacharopoulos & Woodhall 1985). Whereas, unit costs are half thè annual GNP in OECD countries, one-and-a-half times in Middle East and North Africa, it is eight to nine times that in West Africa (Psacharopoulos & Woodhall, 1985). Because of thè important role played by unit cost as an index for determining thè expensiveness or otherwise of thè school System, it is ideal to pay serious attention to its growth. Moreover, unit cost analysis is needed for cost comparisons or projection as it helps thè educational planner to make proper planning decisions to lessen thè cost burden of education on thè government. Decisions about alternative educational technologies for instance require information on unit eosts (such as cost per hour) and a full understanding of thè cost implications of alternative technologies (such as radio or television) which require analysis of both fixed and variable costs. According to Psacharopoulos (1992) one of thè very reasons for a high unit cost in most developing countries such as Nigeria is thè very low enrolment. Thus, expansion in secondary or any form of education through increased enrolment may enable thè country to reduce cost per student. However, some authorities in thè field of cost analysis have argued that thè very low level of enrolment in schools may not be thè single factor for a high unit cost in most of thè developing countries. The assertion is that since teachers' salaries is an important determinant of thè total recurrent cost of schools, thè question to ask is whether thè student teacher-ratio is high enough to effect a positive change in thè unit cost of education (Miugat & Tan, 1988; Haddad UNIVERSITY OF IBADAN LIBRARY 52 Understanding Educational Costs for... 1994; Bray 1998; Abagi & Odipo, 1999) Moreover, units cost of education has been influenced by certain factors among which are thè average-class size, average school size and teachers salaries (Longe as cited in Isuku, 2011). Coombs & Hallak (1987), Psacharopoulos & Woodhall (1985); Mingat & Tan (1988) emphasized thè type of curriculum, teachers' salaries and quality of teachers as additional factors influencing unit cost in schools. This implied that in an attempt to cut down unit cost and give greater opportunity for access, effort should be directed towards thè control of school related factors. Marginai Cost of Education Marginai cost of education refers to thè additional cost that is attributable to one extra student in thè school System. It is thè increase in total cost that is due to an increase in thè number of students enrolled in school. Mathematically, it is represented as: MC = 7 C ,_a - re.. Where MC = Marginai Cost TQoi = Total cost of increasing enrolment by one more student and T C X = Initial total cost ofx students Marginai cost of education is associated with decisions to change thè level of education outputs. Babalola (1995) relate marginai cost in education to include all thè cost incurred to acquire additional skills, attitudes and knowledge which students imbibed from thè educational System beyond what they brought into thè System initially. Thus, thè marginai cost is thè change in total cost of education associated with a unit change in educational output. For example, thè marginai cost of extending education to an extra unit of successful student per session would be thè cost of equipment, teachers, non-teaching staff, goods and Services directly associated with that one additional graduate. Marginai cost is always defined in term of a unit change in output and it varies with changes in output whenever there is a decision to change thè level of output. Marginai cost distinguishes between variable and fixed costs of education. This is because it is necessary to identify those costs of education which vary as thè level of educational activity is varied. Variable costs are those that go up or down according to educational UNIVERSITY OF IBADAN LIBRARY E. J. Isuku 53 Services rendered. Thus thè cost analyst is to supply information on thè cost of extending education to additional unit of student if thè goal is that of expansion. The analyst must therefore find both thè short and long-run cost implications of a decision to change a particular level of production rather than thè cost implication of increasing student's places in response to an increase in enrolment demand. According to Babalola (1995), there are three levels of analysis required in marginai costing. These are analysis based on: analysis of thè total costs of education, analysis of average costs of education and analysis of thè marginai cost of education. In thè first case, thè initial level of educational production, both variable and total cost of education increase at a decreasing rate (+ve, - ve). After a point, they both increase at a decreasing rate (+ve, +ve) (Babalola 1995). The second level of analysis is that of thè average cost of education. In this case, thè average or per unit cost functions are often more useful for decision making than total cost function. Its schedule is easily derived by dividing thè total cost by thè number of students. The third level is thè marginai cost analysis in education which indicates that educational cost analysis does not end with average and total cost analysis but with thè analysis of marginai costs. In this instance, it is possible for thè cost analyst to know thè additional unit of output which is thè change in total cost brought about by a unit change in educational output. Marginai cost can be determined through thè first order derivative of thè total cost function. Fixed and Variable Costs Cost of production can be classified into fixed cost (FC) and variable cost (VC). Thus, TC = FC + VC. Fixed costs do not vary or change with thè level of output. Thus whether there is output or not, such costs would always be incurred. Examples of fixed costs are those expenditures incurred in thè provision of fixed items such as buildings, equipment, vehicles machineries and other physical facilities. Costs that are invariant with respect to output (enrolment growth) therefore constitute fixed costs. Also included in thè fixed cost concept are interest's payments on borrowed capitai, rental expenses, plant and equipment, depreciation charges which are associated with ware and tare etc ( Isuku, 2011; Jhigan,2002) UNIVERSITY OF IBADAN LIBRARY 54 Understandìng Eclui .i: • l o i i j / o r Costs which vary directly with thè size of school or students enrolment such as expenditure on books, stationeries, electricity, fuel, instructional materials, laboratory and consumables are variable costs. The extent to which expenditure is classified as fixed or variable depend on thè extent of thè time scale involved. In thè short term however, a wide range of educational expenditure may come within thè lassification of fixed costs but in thè long term, many of thè cost could he re-categorized or even entirely eliminated. For instance, thè cost of school building may be fixed in thè short-run, but may vary in thè long- run when it becomes necessary to expand or provide additional buildings due to increase enrolment so as to cater for thè addition number of students (Ajayi, 1998). Theoretical Framework Costs are derived functions. They are derived from thè technological relationships implied by thè production function. In thè economie meaning, cost includes first of all, opportunity costs and secondly thè minimum costs necessary to produce a given level of output. Cohn (1979) remarked that thè cost function theory is perhaps more important in relation to thè production process. As applied to thè educational System (locai schools), thè term costs refer to thè amount of expenditure or outlay needed to produce a given number of students (Duncombe, Miner and Ruggiero, 1994). In other words costs are thè value of thè resources consumed in thè production of a given number of students or level of achievement. The production function theory is however faced with thè problem of measuring thè school inputs and output variables appropriately probably due to thè intangible nature of school Services (Cohn, 1979; Matthew, 2003). Owing to this difficulty, researchers have employed cost function as an alternative means of measuring educational Services. In practice, actual expenditures have substituted for thè cost variables because they (expenditures) are readily available and quantifiable. Expenditures are usually expressed in per pupil terms with teachers' salaries as thè most commonly used factor price in these cost models. This is because teachers' salary cost constitutes about 80 to 90 percent of thè school total expenditure particularly at thè secondary school level (Ajayi, 2004; Akangbou, 1989). Therefore, drawing from thè generalized production function framework, we then UNIVERSITY OF IBADAN LIBRARY E. J. Isuku H have: f(Q, X/S) = 0 Where Q is thè output vector, X, thè school related (manipulative) variables, such as teachers and materials; and S thè non-school related (non-manipulative) variables. It will therefore be appropriate to include a school size variable denoted by E (Enrolment). The square of thè enrolment will allow for a U-shaped cost function that is, to capture thè non-linearity, and estimate is then provided to determine thè minimum cost enrolment level. With thè inclusion of thè size variable (E), thè previous production function translates to: f (Q, X, E/S) = 0 Where E, represents thè school size measured by thè number of students. The non-school variables 'S' are not accounted for in thè model owing to their non-manipulative nature. For instance, thè influence of parents, thè student's personal IQ and other behavioural changes that are due to schooling which cannot be subjected to in- school factors. Therefore using thè reai financial outlay (accounting costs), prices can then be estimated for thè X; variable inputs represented by Pi, P2, P3 - pn- Where X, is thè quantity of input variable which has unit price p, Thus, thè cost of X, inputs will now be given as: n C = IP fa = P,X3 + P2X2 + P3X3 ... P„X„ i= l The minimum cost for each level of output can therefore be obtained by examining thè different combinations of X, which provides thè same quantity of output. After some manipulation, thè optimal input level for which thè economie cost (minimum cost level) of producing a given level of output can then be obtained. This economie cost level is then given by thè equation below. n C = IP.X,* i= l Where X is dependent on both thè Q (output) Vector and thè enrolment E (Cohn 1979). The theory therefore argued that thè cost- size relationship is U-shaped. In other words, other things being equal, UNIVERSITY OF IBADAN LIBRARY 56 Understanding Educational Costs fot as thè school size (enrolment) increases, thè per-pupil cost will decrease tip to a point and then begin to increase at any other point beyond thè optimum level (see Cohn, 1979). For instance, if it can be shown that per-student cost is minimum when enrolment was 2000, then, it can be clear that considerable savings can be reaped when smaller or larger schools other thè optimum size are restructured to thè optimum enrolment size level of 2000. However, though this may be a strong argument for thè cost theory framework in education, its policy decision and implementation may depend on thè politicai wiliness thè existing government to restructure thè school System in line with theoretical postulation. Determinants of Educational Costs The study by Longe (1981) examined some thè determinants of costs in some selected secondary education in Nigeria. Using thè quadratic model to analyse thè cost and size data of 60 secondary schools, thè author found that average cost curve changed its direction upward at a certain school size with a corresponding unit cost. Both linear and multiple regression analysis were employed to identify those factors that bring about variations in thè unit cost. Although thè size and unit cost relationship could not be shown in clear terms, thè result however shows a U-shaped cost curve implying that size is a strong factor in determining educational cost. However, Callaway and Musone in Adepoju, (2002) showed that increase in thè number of students in thè University of Ibadan for instance did not bring about a reduction in thè recurrent unit cost as it was offset by increases in prices during thè period. Babara in (Badalona; 1988) compared unit cost with size of schools so as to analyse thè factors that have influenced unit cost ..irintion. The researcher identified teacher cost as reflection of pupil teacher ratio (PTR), thè class-size and differences in average teacher cost. Coombs & Hallak (1987) in another research work made an international comparison on thè management of educational costs. The authors using regression analytical technique revealed various factors influencing educational costs among which thè greater factor was thè teacher salary costs. Apart from student-teacher-ratio, and average teacher salary as major determinants of educational costs, some researchers have UNIVERSITY OF IBADAN LIBRARY Isu ku 57 identified thè type of curriculum being operated as one of thè determinant of unit cost of education (Babalola, Okunola, Adeyemi & Ibekwe, 1996, Akangbou, 1986 and Kumar, 1981). Bartholomew, Batha,