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Jenkins, Sarah – 1991
This publication presents an assessment of various methods applicable for measurement of lender profitability with particular emphasis on net present value (NPV) in order to determine whether the Department of Education's current method for determining lender profitability within the Stafford Student Loan program is the best. The introduction…
Descriptors: Accounting, Banking, Budgeting, Capital
Brackett, John; And Others – 1983
This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…
Descriptors: Accountability, Budgeting, Cost Effectiveness, Educational Finance
Peer reviewed Peer reviewed
Lewis, Darrell R.; And Others – Journal of Special Education, 1990
A resource components cost model was used to establish accurate benchmark cost and resource use estimates from two special schools for youth with moderate and severe mental retardation located within metropolitan area school districts. An accounting framework is presented that can be replicated for assessing service costs and for decision making.…
Descriptors: Accounting, Cost Effectiveness, Cost Estimates, Elementary Secondary Education
Lanham, Frank W. – 1983
This handbook is intended for school decision-makers who need to evaluate the validity of financial data before making management judgments. The book is an analysis of what is contained in various kinds of school accounts in relation to what could be or should be contained. The book is for self-directed study, estimated to require not more than…
Descriptors: Assessed Valuation, Bond Issues, Bookkeeping, Budgeting