Regional Educational Laboratory Appalachia researchers developed the Cost-Feasibility Analysis (CFA) Toolkit to help education leaders estimate whether implementing supplemental online programs is affordable given a school or district's available resources. The CFA Toolkit guides users through a four-stage process that yields cost information that…

The reciprocal method of service department cost allocation requires linear equations to be solved simultaneously. These computations are often so complex as to cause the abandonment of the reciprocal method in favor of the less sophisticated and theoretically incorrect direct or step-down methods. This article illustrates how Excel's Solver…

The reciprocal method of service department cost allocation requires linear equations to be solved simultaneously. These computations are often so complex as to cause the abandonment of the reciprocal method in favor of the less sophisticated direct or step-down methods. Here is a short example demonstrating how Excel's sometimes unknown matrix…