A major difficulty facing IT departments is ensuring that the projects and activities to which information and communications technologies (ICT) resources are committed represent an effective, economic, and efficient use of those resources. This complex problem has no single answer. To determine effective use requires, at the least, a…

This study estimates the costs of providing a high-quality PreK-3rd education approach in all 50 states plus the District of Columbia. Relying on an Evidence-Based approach to school finance adequacy, it identifies the staffing resources needed to offer high-quality integrated PreK-3rd programs and then estimates the costs of those resources. By…

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…

This report reflects the status of conceptualization, progress, and partial implementation of a system of program planning and budgeting (PPB) at the University of Georgia (UGA). Emphasis is placed on detailed information flow necessary for implementation of a PPB system, how the data files existing at UGA will support further development and…

Though income from tuition has increased 40 percent since 1968, when George Washington University in Washington, D.C. was operating in the black, the University is now facing a financial crisis, because costs have risen even faster. Rapidly rising faculty salaries, a full spectrum of course offerings, and inflation have all contributed to the…

Describes a planning and accounting system that has resulted in improved costing and planning in a mental health clinic. (Author)

A PROGRAM BUDGET IS A POLICY AND PLANNING DOCUMENT WHOSE GOAL IS TO DEFINE PROGRAM ELEMENTS AT AS HIGH A LEVEL OF AGGREGATION AS POSSIBLE WHILE REMAINING CONSISTENT WITH A DESIRABLE LEVEL OF HOMOGENEITY. THERE ARE THREE MAJOR PHASES OF PROGRAM BUDGETING--PLANNING, PROGRAMING, AND BUDGETING. DISCUSSIONS OF A UNIVERSITY BUDGET, DECISION MATRICES IN…

This report shows in detail how cost analysis of educational programs has been used at the junior college level. The primary objective of the National Junior College Finance Study is to determine the cost of educating a student in a specified curriculum and to utilize these data to demonstrate the relationship of the unit cost of each of several…

A set of procedures were developed which assist in structuring tasks and objectives in a manner to permit rational decision making. The model uses a jury of experts to rank various objectives and program processes in terms of their importance. Values are generated which relate to costs in the form of a utility-cost ratio. The model was tested in a…

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…

This report covers a detailed tabulation of costs and related factors for the years 1971-72, and is divided into two groups. One group of nine has been reporting this data for 5 consecutive years and represents a fairly good cross-section sample of the schools of the area. The other group of ten have reported data for 1 to 4 years. The group of…

Higher education faces continuing cost pressures from a multitude of new demands. The consequence is a new emphasis upon resource allocation that is only possible if the required data about program costs, program outputs, and program income are readily available. The task of the new management in higher education is to gather the needed…

This report is one of a series primarily intended for those engaged in or preparing for educational planning and administration--especially in developing countries--as well as for those government officials and civic leaders seeking a more general understanding of educational planning and its role in overall national development. This booklet…

An analysis of expenditures and other financial factors in the University of South Florida. Part I is an analysis of fiscal factors related to the operation of the University for the 1965-66 fiscal year. Part II is a history of selected related factors of institutional operations. The data in both parts are presented in tabular form. (FS)

The paper reviews issues related to the financing of special education for physically and mentally handicapped children. Considered are the following issues said to be unresolved despite improvements in special education and increases in funding: definition and prevalence of handicapped children and the nature of their service needs; service…