An approach to cost accounting and cost effectiveness in the delivery of campus mental health services.

Abstract

CounselingCenter is described, and a rationale for developing cost accounting systems in mental health settings is provided. Cost data, combined with client utilization data, provided estimates of the relative efficiency of various service programs. A pilot project was conducted to obtain an array of routine center activities, and an optical scanning form was then developed from the pilot to allow the counseling staff to record weekly the number of hours logged across 36 Center activities. Analysis of these Time Distribution Sheets (TDS) resulted in a monthly summary report that provided time and cost figures for 36 Center activity areas across 11 staff classifications. The results of the cost accounting system are now utilized at several levels within the organization. The accounting system is placed in the context of an evaluation model that has evolved at the

Evaluating the effectiveness of career interventions.

“…Cost-Benefit Analysis Coffman, Slaikeu, and Iscoe (1979) provided a detailed example of how to develop and use cost data. Once such data are available, along with systematic data on the benefits of any career intervention, it is a relatively small step to conduct cost-benefit analyses.…”

“…For every evaluative study, the best approximation of the personnel, materials, and physical plant costs of each intervention studied should be reported. See Coffman et al (1979) for techniques.…”