To solve the problems of cost identification and allocation in an extended education office, a segment margin approach was used. (Segment margin is the difference between revenues and traceable direct costs.) Courses could be evaluated by segment margin rather than net income, since allocated indirect costs are not controllable by the individual…

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…

Environmental health and safety programs of various colleges and universities are examined to collect information on (1) possible sources for financing, (2) size and extent of environmental health and safety programs, and (3) ways to develop a technique for predicting start up and operating costs for such programs. (MJB)

This study found an inverse relationship between county income level or school system size and per pupil accountability cost; the burden of cost for accountability falls heaviest on the poorest and smallest school districts. State legislators must be cognizant of the costs of providing accountability. (Author/WM)

This document summarizes an empirical evaluation of the attributes of two alternative approaches to expanding public higher education in Texas: (1) expansion of existing senior institutions to meet projected enrollment for 1980, and (2) construction of new 4-year public institutions. The costs and benefits of higher education were estimated on a…

Financial analysis uses accounting and other financial information to help administrators relate costs to benefits or effectiveness to assist with both short- and long-range decisions. (Author/SSH)

Describes specific factors contributing to questionable validity and reliability of cost information used by mental health administrators. Presents a case study in which 17 different cost figures were derived for a single program using various methods currently employed. Discusses implications of nonuniform cost data. (Author/RC)

This report describes the Department of Education's process for estimating costs of the Pell grant program, which provides grants to financially needy students pursuing a postsecondary education. The Department uses a three-step process to develop its Pell grant budget estimate: a computer cost model incorporating over 30 economic indicators, a…

In 1985, the Federal Employees Health Benefits Program (FEHBP) reserves had accumulated over $2 billion in reserve surplus, precipitating the program's first refund. Concerned about FEHBP reserve practices, the chairman of the House Committee on Post Office and Civil Service, United States Congress, asked the General Accounting Office (GAO) to…

The purpose of this study was to assess, in a preliminary way, the costs of teacher professional development and inservice training related to the implementation of new instructional programs. The study addressed two issues: the estimated expenditures by Alberta school boards on teacher inservice programs in the most recent fiscal period and the…

This paper presents a model that uses projected pupil enrollment to estimate gross space needs and associated costs for various classifications of educational activities. The simulation consists of two linked programs, one using a version of the modified "cohort-survival" technique and the other estimating space and money necessary to…

In fiscal year 1995, Head Start--the centerpiece of federal early childhood programs--was appropriated $3.5 billion to provide a range of services to eligible, preschool-aged children from low-income families. Since 1990, Congress increased funding for Head Start by 135 percent to allow more children the opportunity to participate and to improve…

The Teacher Corps has been directed to put a greater focus on demonstration, documentation, institutionalization, and dissemination of the results of Teacher Corps projects. This report deals with program policy alternatives for improving the dissemination of project-developed products, practices, and processes to educational agencies and…

Distance education--that is, offering courses by Internet, video, or other forms outside the classroom--has changed considerably in recent years and is a growing force in postsecondary education. More than a decade ago, concerns about fraud and abuse by some correspondence schools led to federal restrictions on, among other things, the percentage…