Strategic Cost Management Practices and Efficient Resource Utilization in ODL Programmes in Universities in Rivers State

The study examined the relationship between strategic cost management practices and efficient resource utilization in ODL programmes in universities in Rivers State. Three research questions and three null hypotheses guided the study. This study employed a correlational research design. The study was carried out in Rivers State. The population of the study consisted of 48 ODL administrators in the four ODL enabled Universities in Rivers State. Since the population is manageable, the researcher engaged the total population in the study making it a census. Two self-structured questionnaires titled “Strategic Cost Management Practices (SCMP) and Efficient Resource Utilization in ODL Proggrammes Questionnaire” were used for the study. The instruments were validated by two experts, one in Educational Management and the other from the field of Measurement and Evaluation. The reliability of the instruments was established using Cronbach Alpha yielding reliability coefficients of 0.81, 0.90 and 0.76 for the three clusters in SCMP and 0.88 in ERUODLQ. Pearson Product Moment Correlation was used to answer the research questions. In testing hypotheses, the r-values were transformed to t-calculated and compared to the critical value or t-table. The findings of the study revealed that strategic cost management practices observed in the study such as zero-based budgeting; resource pooling and evaluation practices are positively related to efficient resource utilization in Open and Distance Learning programmes. Based on the findings of the study, it was recommended amongst others that in bid to achieve the goal of education for all, government should ensure that open and distance learning centres in tertiary institutions receives allocation through appropriate budgeting of resources that would enable effective function.