Based on the premise that cost measurement for a library can be performed in the same manner as for an industrial organization, this paper presents a hypothetical cost determination problem of a small company which produces bricks. A summary of the five steps taken to develop the various cost figures are: (1) Assign all cost items to the…

To assist decision makers in appropriating funds wisely for vocational school programs, this study was undertaken to: (1) conduct a cost effectiveness analysis of vocational programs administered by the Department of Education, (2) determine variations in unit costs of programs and curricula, (3) identify factors contributing to variations in unit…

A simplified method to gather and analyze cost data is presented for administrators of Handicapped Children's Early Education Programs, and specifically for members of the Technical Assistance Development System, North Carolina. After identifying benefits and liabilities associated with analyzing program costs, attention is focused on the internal…

Part 1 of the evaluation process for Project Developmental Continuity, this report presents and analyzes data on the utilization of resources during the third year of operation of 12 participating programs. The report is organized into three chapters, preceded by an executive summary and followed by appendices. Chapter 1 gives an overview of the…

Program budgeting is described as a means of enabling higher education to respond effectively to three major accountability concerns. They are (1) the long-term financial implications of a particular programmatic or policy decision, (2) determination of what is being paid for, and (3) understanding that the price being paid for a program is…

This paper reviews the implications of the programming-planning-budgeting system (PPBS) for curriculum planning and decisions at the community college level in the state of New York. Although the state does not currently require that PPBS be utilized by its public community colleges, there is some evidence that suggests that such a mandate may be…