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…

Recent evidence suggests that traditional cost analysis may not be the most appropriate way to justify educational budgets. This article suggests that using constructed cost models to develop operating budget requests can help ensure that the distinction between legitimate information needs and managerial autonomy is maintained. (LBH)

Summarizes major problems in school financial management and suggests practical improvements to aid external reporting of financial data and internal management. Sections of the article describe these categories of problems: (1) budget presentation; (2) management control; (3) cost accounting; and (4) financial reporting. (PS)

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)

School district administrators can decide whether food service components are operating cost effectively. Explains ways to determine costs of energy, personnel, and supplies and equipment. Two tables provide cost-responsibility checklists for school food services and contracted operations. (MLF)

Focuses on techniques used to gather data on costs of library and information services. Uses of library cost data are identified, including setting prices for services, making informed management decisions, and communicating with funding agencies. (CLB)

Provisions and implications of the British Industrial Training Act of 1964 (including the system of training grants and levies) are set forth. Procedures for accounting and budgeting for training costs, routines for collecting training information, documents (budgets, cost sheets, control statements) for collecting and controlling costs, means of…

This manual is designed to provide guidelines for the analysis of the costs of operating day care centers and not day care homes. Day care is defined as a broad term applied to a variety of programs that shelter preschool and school age children on something less than a 24-hour basis. The guidelines set forth by this manual aim to permit the…

One of a three-volume series concerning the development and testing of a model for determining the costs of vocational education programs and courses, this user's manual presents an overall conceptualization of the model and briefly describes each dimension. The data elements, organized into data collection instruments and recommended procedures,…

The IADIS CELDA 2012 Conference intention was to address the main issues concerned with evolving learning processes and supporting pedagogies and applications in the digital age. There had been advances in both cognitive psychology and computing that have affected the educational arena. The convergence of these two disciplines is increasing at a…