In the ongoing march of industrial evolution there comes along technologies that have the power to transform businesses as we know it. The Internet revolutionized business/marketing in the nineties and today and bockchain has the potential to do the same for commercial transactions. Blockchain is a peer-to-peer model that can speed up processes…

Lack of progression to higher education amongst those who complete an Advanced Apprenticeship in England and the country's need for higher level skills led to the introduction of Higher Apprenticeships in 2009. Whilst Higher Apprenticeships would be expected to facilitate learner progression, the volume of these has remained low. In this paper,…

This educational case, in two parts (A and B), requires students to assume the role of a business consultant and to use Excel to develop a profit-planning or a cost-volume-profit (CVP) model for a package-delivery company opportunity currently being evaluated by a client. The name of the proposed business is Pack-and-Go, which would provide an…

This paper outlines an approach designed to provide an accurate and efficient cost accounting system for use in schools and other social service organizations. In his discussion, the author presents a detailed step-by-step description of how to establish, plan, and operate the system. The basic element of the system is the Daily Event Record…

Discusses the effectiveness of cost determining techniques in education. The areas discussed are: education and management; cost-effectiveness models; figures of merit determination; and the implications as they relate to the areas of audio-visual and computer educational technology. (Author/GA)

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)

Describes a model for establishing control of school food services through analysis of the aggregate variances of quantity, collection, and price, and of their separate components. The separable component variances are identified, measured, and compared monthly to help supervisors identify exactly where plans and operations vary. (Author/MLF)

Using an econometric model of four simultaneous equations for State cross-sectional data and of two equations for city cross-sections, the following determinants were estimated: (1) current spending on education, (2) the ratio of vocational to current educational expenditures, (3) the over-all enrollment rate in public schools, and (4) the…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

A cost-effectiveness model is presented for academic administrators to use in making evaluation and planning decisions related directly to the instructional activities of academic departments. The advantages seen in the model are that it is simple and flexible, concentrates on balancing income generated by the department to expenses incurred, and…

Four closely related cost analysis skills for MSW-level practice are discussed. The appropriateness for social work practice, limitations as planning and administrative tools, models of the tool, and their orientation to practical use are discussed for each skill. (Author/BH)

Nine articles in this festschrift for Herbert Goldhor explore relatively new and innovative approaches to problem solving in libraries. The articles identify and discuss methods and techniques of applied and evaluative research, consider conceptual and practical issues related to problem solving in libraries, and recognize Goldhor's many…

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 final report contains in its five chapters an introduction, a review of related literature and research, field tests, an added-cost model for vocational education, and a summary with…

A study of the nature, product, expenses, and income of a university develops a methodology to translate a university's statement of these descriptive data into an analytical cost study framework. The product of a university is defined as the intellectual growth of students and staff. Since this product can not be quantified, costs are assigned to…

A resource components cost model was used to establish accurate benchmark cost and resource use estimates from two special schools for youth with moderate and severe mental retardation located within metropolitan area school districts. An accounting framework is presented that can be replicated for assessing service costs and for decision making.…