Using logistic regression, this study sought to understand the relationship between district characteristics, district finances, levy characteristics, and campaign expenditures with new operating levy outcomes. We found that employee benefits as a percentage of the district's budget were negatively associated with levy outcomes, while salaries…

"Trends in College Spending, 1998-2008: Where does the money come from? Where does it go? What does it buy?" is the third in a series of reports on college and university spending from the Delta Cost Project. The findings presented in this report concentrate on the 1998 to 2008 time period--the last academic year for which spending data are…

The CATO Institute's Policy Analysis "They Spend WHAT? The Real Cost of Public Schools" contends that the figures most commonly associated with spending on K-12 public education do not include all relevant expenditures. It also cites survey evidence suggesting that voters underestimate the cost of education and, when presented with a higher…

This report contains 121 tables that estimate the costs of production of various commodities on United States farms in 1986. The report first assesses costs and returns on a per-unit basis, such as one acre or one animal, under three sections of a budget: cash receipts, cash expenses, and economic costs. The budgets are based on national…

This paper offers an analytical framework to evaluate the cost and potential economic benefits of industrial day care. The principal objectives of this analysis are to: define the inputs (goods and services) required to provide a given day care program; develop cost factors which can be used to estimate a range of costs for any particular type of…

This report presents the findings of the data collected from 29 day care centers (in the Chicago area and downstate Illinois) during the field test of the Day Care Cost Analysis Manual. The test had two aims: (1) to determine whether the manual's procedures are feasible for conducting a cost analysis, and (2) to collect data on the income and…

Data from 151 survey questionnaires from 2- and 4-year colleges and universities on 1972-73 expenditures for instructional materials and equipment. (PG)

Directors of 87 resident camps affiliated with the American Camping Association responded to a random sample survey and provided data to compile this first collection of camp operating ration tables. Fifty-three tables show average percentage of total, median percentage of total, average in dollars, and median in dollars statistics in 14 income…

Assesses the financial impact of online services for management and describes the process of financial management of the online search service at Charles River Associates, Inc. The areas of budgeting, pricing, and controlling are examined in the context of a financial management methodology. (CWM)

Cost issues associated with year-round schools (YRS) are examined in this paper, which asserts that the cost of operating a YRS program depends on a district's classroom space and student population. YRS is recommended if there is a need to utilize classroom space or school facilities more efficiently to accommodate a student population that…

Cost-income studies are designed to serve two functions in instructional program evaluation. First, they act as the indicator of the economic value of a program. This economic value in conjunction with the other educational values needed in program evaluation allow for the most realistic appraisal of program worth. Second, if the studies show a…

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)

A total of 114 independent colleges and universities were surveyed to estimate the impact of changes in social security taxes over a nine-year period from 1979 through 1987. The model used in the November 1977 NAICU study is retained in this study, which has been expanded to include more detailed tables by institutional type. The tables can…

This report identifies the longrun potential for savings available to Prince William County under an efficiently managed calendar of year round operations and specifies the areas in which these savings are most likely to occur. An analysis indicates that at the only secondary school in the County under the 45-15 plan, the overall 1971-72 per pupil…

Direct purchase of natural gas may help schools and universities avoid increases when price controls on new natural gas are removed. For an educational institution to take advantage of the new regulations, gas must be purchased and transportation arranged, either individually or through a consortium. (TE)