The activity-based costing (ABC) method of analyzing institutional costs in higher education involves four procedures: determining the various discrete activities of the organization; calculating the cost of each; determining the cost drivers; tracing cost to the cost objective or consumer of each activity. Few American institutions have used the…

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…

Although home study institutions rarely change hands, periodic internal valuations of the financial worth of home study schools can be instructive for school owners. The first step is to determine the school's position in the context of the education field. This can be accomplished by asking 10 questions that a potential buyer of the school might…