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Showing 1 to 15 of 35 results Save | Export
Sorenson, Richard – Principal, 2010
Principals must devote a vast amount of time and energy to campus funding and budgetary issues because budgeting and accounting procedures are an integral part of an effective instructional program. In fact, a principal's role in the budgetary process significantly impacts both budget development and instructional planning. Principals who fail to…
Descriptors: Budgeting, Needs Assessment, Accounting, Principals
International Business Machines Corp., White Plains, NY. Data Processing Div. – 1973
This data processing application handbook is designed to be used in conjunction with a previous work published by the U. S. Office of Education entitled, Financial Accounting: Classifications and Standard Terminology for Local and State School Systems (see ED 081 103). It provides school systems with the capability of implementing a user designed…
Descriptors: Accounting, Bookkeeping, Computer Programs, Financial Services
Roberts, Charles T., Comp.; Lichtenberger, Allan R., Comp. – 1973
This handbook has been prepared as a vehicle or mechanism for program cost accounting and as a guide to standard school accounting terminology for use in all types of local and intermediate education agencies. In addition to classification descriptions, program accounting definitions, and proration of cost procedures, some units of measure and…
Descriptors: Accounting, Administrator Guides, Classification, Costs
Lindman, Erick L. – 1968
This paper reviews some of the weaknesses in the present account classification system for public schools (the minimum function-object account classification system) and suggests a three-dimensional expenditure classification system to replace it. These three dimensions are: (1) The "type-of-school" dimension which considers such information as…
Descriptors: Accounting, Expenditures, Program Budgeting, Public Schools
Peer reviewed Peer reviewed
Sheehan, James D. – Educational Planning, 1972
State educational planning agencies should work to upgrade budgeting and accounting systems in local school districts. States should initiate pilot efforts in local school districts to examine new program oriented systems such as POBAS -- Program Oriented Budgeting and Accounting System. (Author/JH)
Descriptors: Accounting, Budgeting, Educational Planning, Guidelines
Lindman, Erick L., Ed. – 1968
This volume contains papers presented at The National Conference on Program Accounting for Public Schools held at The University of California at Los Angeles, in July 1968. The papers describe six public school expenditure classification systems designed to facilitate program budgeting and cost analysis. The account classification systems are…
Descriptors: Accounting, Cost Effectiveness, Educational Programs, Expenditures
Waters, James E. – 1971
To ensure a more uniform accounting system and better communication with its schools, the State of California is introducing a planning-programing-budgeting system in all its public school districts. Schools must (1) identify specific goals for the management of the school system, and (2) subdivide functional areas into manageable units. The use…
Descriptors: Accounting, Budgeting, Educational Administration, Educational Objectives
Scamman, James – 1971
This document describes efforts to develop a planning-programing-budgeting system in a Kenosha, Wisconsin, school district of medium size. The PPBS is to be implemented in two phases: (1) an experimental program-oriented budget for the 1970-1971 school year, and (2) a 5-year plan to reevaluate and develop a program structure and program goals for…
Descriptors: Accounting, Codification, Data Processing, Information Needs
Sterns, A. A. – 1973
This document provides a reason for applying known cost-accounting methodology within the realm of higher education and attempts to make the known techniques viable for sets of objectives within the university environment. The plan developed here is applied to a department, the lowest level in the university hierarchy, and demonstrates costs in…
Descriptors: Accounting, Budgeting, College Environment, Costs
Hayes, Cheryl D. – 2000
How early childhood funds are channeled to communities significantly affects what supports and services are available, how they are provided, how well they are linked to other resources in the community, and who benefits from them. As pressure mounts for states and communities to strengthen their commitment to families with young children and meet…
Descriptors: Accounting, Child Development, Early Childhood Education, Educational Finance
Wilsey, Carl E. – Amer Sch Board J, 1969
Descriptors: Accounting, Cost Effectiveness, Educational Objectives, Program Budgeting
Illinois State Board of Higher Education, Springfield. – 1966
Procedures are presented for use in reporting costs for institutions of higher education in Illinois. Following the definition of various accounting functions, the scope of the cost and statistical report is delimited, and specifications are presented for the collection of data on students, courses, academic faculty records, and academic faculty…
Descriptors: Accounting, Cost Effectiveness, Data Collection, Educational Finance
Peer reviewed Peer reviewed
Zelman, William N.; And Others – Administration in Mental Health, 1982
Describes specific factors contributing to questionable validity and reliability of cost information used by mental health administrators. Presents a case study in which 17 different cost figures were derived for a single program using various methods currently employed. Discusses implications of nonuniform cost data. (Author/RC)
Descriptors: Accounting, Cost Estimates, Decision Making, Mental Health Programs
Rooney, Patrick M.; Borden, Victor M. H.; Thomas, Timothy J. – 1998
A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a…
Descriptors: Accounting, Administration, Budgeting, Costs
Cossu, Claude – Phase 2 Bulletin, 1975
A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…
Descriptors: Accounting, Budgeting, Comparative Analysis, Cost Effectiveness
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