Radcliffe, Peter M.2013-09-262013-09-262012-06https://hdl.handle.net/11299/157368Presented at the Association of Institutional Research (AIR) annual forum, New Orleans, LA, June 2012.Presented at the Association for Institutional Research annual forum. Assessing the cost of higher education has become a critical policy priority. However, this effort is frustrated by limited information and standards. The Delta Cost Project has attempted to address this by assembling data on costs across sectors and levels of higher education, but their reports create as much confusion as clarity. Analysis shows that the overwhelming majority of variance in educational spending between institutions can be explained by differences in the disciplinary and degree level portfolio. Accounting for these differences allows institutions to benchmark themselves and overseers to evaluate the performance of their institutions.en-USAssociation of Institutional Research (AIR)Presentation