The model developed in this article is intended to help the finance manager of a tuition-supported school make calculated investments of surplus moneys. It is designed to make funds available to pay salaries and bills when needed and to add interest in increasingly larger amounts to the available funds of the school. It assumes that the finance…

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)

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…

A cost-effectiveness model is presented for academic administrators to use in making evaluation and planning decisions related directly to the instructional activities of academic departments. The advantages seen in the model are that it is simple and flexible, concentrates on balancing income generated by the department to expenses incurred, and…

The third volume of the revised "Higher Education Finance Manual," this guide describes the principles included in presenting financial information in a format showing where money comes from (sources) and where it goes (uses). Potential analytical applications and limitations of the source/use concept are described, and the application…

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)

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…

This guide is intended to train teachers in integrating math skills into the vocational curriculum. Included in the guide are process outlines, handouts, and transparency masters for three workshops designed to assist in the development and delivery of an integrated vocational education and math skills program. The first workshop, a 3- to 4-hour…

Based on a recent task inventory of key occupations in the accounting cluster taken in the Portland, Oregon, area, this curriculum guide is intended to assist administrators and teachers in the design and implementation of high school accounting cluster programs. The guide is divided into four major sections: program organization and…

The accounting cluster demonstration project conducted at Aloha High School in the Beaverton, Oregon, school district developed a model curriculum for high school accounting. The curriculum is based on interviews with professionals in the accounting field and emphasizes the use of computers. It is suitable for use with special needs students as…

This document, which is intended as a guide for work force preparation program providers, details the Illinois occupational skill standards for programs preparing students for employment in occupations in the court reporter/captioner cluster. The document begins with a brief overview of the Illinois perspective on occupational skill standards and…