School business officials are best equipped to lead in funding operating and capital needs because they understand the need for a methodical means of funding ongoing costs over time and the benefits of planning for future financial needs rather than letting emergencies dictate spending priorities. A capital-financing plan makes it possible to…

An increase of over 100% in program expenditures for the Pell Grant program over a five year period of time, from $14.7 billion in the 2007-08 award year to $33.4 billion in the 2011-12 award year, places an otherwise popular program under scrutiny. This article considers the factors and options informing federal policy related to the Pell Grant…

Since Breneman and Haarlow (1998) first estimated the national cost of developmental education to be approximately $1 billion dollars, the developmental education landscape has shifted in numerous ways. This paper provides an update to their estimate in light of both these changes and improved data that disaggregates the cost to community colleges…

The best learning and development organizations support business initiatives tactically "and" help drive strategic change. Verizon did just that, earning it the No. 1 spot for the first time on the Training Top 125. Verizon and the other 2012 Top 125 winners continued to invest in training, collectively dedicating a mean of 4.52 percent of their…

This article reports that nearly half of the nation's largest athletics programs have doubled or tripled their recruitment spending over the past decade, as their pursuit of elite athletes intensifies and becomes more national in scope. Forty-eight percent of NCAA Division I athletics departments at least doubled their recruiting budgets from 1997…

Cost functions are estimated, using random effects and stochastic frontier methods, for English higher education institutions. The article advances on existing literature by employing finer disaggregation by subject, institution type and location, and by introducing consideration of quality effects. Estimates are provided of average incremental…

Econometric cost functions have begun to appear in education adequacy cases with greater frequency. Cost functions are superficially attractive because they give the impression of objectivity, holding out the promise of scientifically estimating the cost of achieving specified levels of performance from actual data on spending. By contrast, the…

Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…

Describes recent financial problems in support service provision faced by France's fourth largest university due to a steep rise in operating costs, a government mandate to maintain high academic and research standards, decreased resources, and efforts to improve resource use in the period 1977-81. (MSE)

A study compared two teaching hospitals' costs for educational programs with annual hospital operating expenses, with inflation, and by program. Unit costs were estimated for graduate and undergraduate medical students. Allocated education costs were 13 percent to 14 percent of operating budgets, in line with medical inflation trends. Cost per…

Data from two studies of evaluation budgeting practices are presented to determine how resources are typically allocated across budget categories in evaluation studies. A common pattern showed these allocations: (1) 61 percent to personnel; (2) 13 to 14 percent to overhead; and (3) 15 percent to all other categories. (Author/LMO)

The American Institute of Physics is cited as example of a professional society as publisher, noting 1982 budget, educational services activities, 1982 journal publishing expenses, and income from subscriptions to six archival journals. Computer photocomposition, electronic publishing and document delivery, telecommunications networks, and…

Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing…

This study assessed farmers' willingness to pay (WTP) for extension services. The Contingent Valuation Method (CVM) was used to assess the amount which farmers are willing to pay. Primary data on the demographic, socio-economic variables of farmers and their WTP were collected from 228 farmers selected randomly in a stage-wise sampling procedure…

An economic analysis of setting tuition rates for organized camps addresses four topics of general interest: (1) measuring the economic value (revenues and expenses) of a camp; (2) measuring the true costs (fixed holding costs, fixed costs, and variable operating costs) of operation; (3) establishing a demand curve for measuring camp revenue; and…