Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

This is an introductory presentation of economic evaluation methods for assessing computer-assisted instruction (CAI). Six different costing techniques, including cost effectiveness, are reviewed. Cost effectiveness is then examined in terms of its usefulness for evaluating CAI. A simplified system for cost effectiveness evaluation is presented…

Common university budgeting practices are summarized, and the efforts at Rensselaer Polytechnic Institute (New York) to develop an improved analytical method are described. The method, revenue and expense analysis, evaluates the university's financial operating performance by treating each school and program as autonomous financial organizations,…

Provides a detailed guide to preparing library budgets and describes several types of budgets. Steps to preparing a final document are outlined, including identifying objectives, assessing and prioritizing needs, data collection and analysis, presentation to the funding agency, and evaluation and monitoring of the final budget. (CLB)

This paper provides student materials for a course project in which students read, analyze, and interpret the information in an actual comprehensive annual financial report (CAFR) of a government entity (a city with a population greater than 40,000), and is based on the actual reviewer's checklist used by the Government Finance Officers…

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

This report provides an extensive discussion of the use of criterion referenced, mathematical modeling procedures to determine which budget reductions minimize reduction in the quality of educational programs. Part I, "Evaluation of Potential Budgeting Roll-backs under Educational Fiscal Crisis," explains the basic design of multiple…