This memorandum proposes a set of accounts that school districts should maintain as a part of their total accounting system in order to (1) meet the needs of the Office of Education for financial information and (2) to compare their costs with those in other school districts. Labeled the Comparable Cost Information (CCI) by its originators, the…

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…

This paper is an introduction to the basic cost-related tools available to management for planning, evaluating, and organizing resources for the purpose of achieving objectives within a teacher education preparation program. Three tools are presented in separate sections. Part I on the cost accounting tool for identifying, categorizing, and…

Completion of a four-month study of Oakland University's administrative systems needs is reported. It is recommended that the university undertake a major developmental effort to design and install new systems, with particular emphasis on payroll/personnel, general accounting, and student records. Following the development of these systems, a new…

Although this booklet focuses on methods of accumulating and analyzing management and the financial and statistical data helpful to members of school boards, equal emphasis is placed on meeting the needs of the pupil--making him more self confident, developing his skills, instilling knowledge, and inspiring creativity. It considers changes in the…

The current higher education context for "Campus Financial Systems for the Future," a guide for college administrators that identifies structures and approaches for financial systems adaptable to different needs, is discussed. The guide was developed by the National Association of College and University Business Officers (NACUBO) and the…