A general example of a computerized program budgeting model includes the major elements along with the primary benefits. Names are provided of contact persons at six school districts that have implemented this type of program. (MLF)

Describes a model for establishing control of school food services through analysis of the aggregate variances of quantity, collection, and price, and of their separate components. The separable component variances are identified, measured, and compared monthly to help supervisors identify exactly where plans and operations vary. (Author/MLF)

The purpose of an unreserved fund balance is to provide funds for expenditures not included in a district's budget or to make up for revenues anticipated but not received. A model developed to determine the appropriate size of the unreserved fund balance for school districts was tested with simulations in 498 Pennsylvania school districts. (MLF)

An approach used at Worcester Polytechnic Institute (Massachusetts) to explain the complexity of budget balancing to the institutional community is described. The model used facilitates the determination of necessary conditions for achieving budget equilibrium and suggests some approaches to restructuring expenses to ensure equilibrium. Four…

This publication presents a system of gathering overhead data and describes several methods for assigning overhead costs to specific contract prices. It is intended to provide facility production supervisors with a means of ensuring adequate cost recovery in bid prices and gaining a measure of overhead cost control. The seven steps in the overhead…

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…

Contains a suggested process for selecting and acquiring administrative microcomputer software. Consideration is given to the general characteristics of good administrative software as well as the specific characteristics of word processing and electronic spreadsheet software. Nineteen references are listed. (Author/MBR)

This guidebook and teacher's guide accompany a personal computer software program and introduce the key elements of financial projection modeling to project the financial statements of an industrial enterprise. The student will then build a model on an electronic spreadsheet. The guidebook teaches the purpose of a financial model and the steps…

This book presents ways in which school administrators can identify and redirect school funds to improve student performance. It quantifies the degree of overall financial inequality in the country using figures for all districts and shows how education dollars are currently spent, why these dollars are ineffectual, and how different and more…

In a study of effectiveness of classroom assessment techniques (CATs) on student learning, two college accounting teachers each taught two classes, one using CATs and one not using them. Course results did not suggest greater learning in CATs classes, better student participation, or more positive attitudes. Further research is recommended on the…

Defines computerized functional business games as those focusing on decision making and integration in the areas of accounting/finance, marketing, personnel/human resources, and production/operations. Nine currently available games are reviewed and evaluated in the context of a learning model. (Author/LRW)

Project MAP (Model Accounting Plan) is a demographic accounting model for monitoring the transitions of special education students through the school system and after graduation. MAP predicts the students' paths, considering the student's age, handicap, and instructional setting. Discussed are a pilot test and the model's potential benefits and…

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.…

This handbook provides guidelines for organizing a math equivalency credit program and for establishing criteria for awarding math credit for math instruction given in a vocational program. The first two sections discuss the issue of awarding math credit for instruction obtained in the vocational classroom and how to use the guide. Addressed in…

The All Indian Pueblo Council, Inc., Vocational Education Program provides its student participants with the opportunity to attain an associate degree along with concurrent and related on-the-job training (OJT). Job site training is intended to enable students to learn both basic job skills and the work ethics required in the real-world job…