Community colleges are under pressure to increase completion rates, prepare students for the workplace, and contain costs. Colleges need to know the financial implications of what are often perceived as routine decisions: course scheduling, program offerings, and the provision of support services. This chapter presents a methodology for estimating…

This study assessed the success or failure of plan implementation in Kenya by investigating the extent to which planned estimates for educational projects were actually attained. Using six sets of five-year national development plans, we calculated an implementation ratio for each program showing actual expenditure as a ratio of planned…

Very little of the professional development literature identifies its costs. Many say good professional development is expensive, but what is meant by expensive, and if so, expensive relative to what? This article shows that effective professional development is not expensive relative to overall spending and that its key elements and their costs…

Econometric cost functions have begun to appear in education adequacy cases with greater frequency. Cost functions are superficially attractive because they give the impression of objectivity, holding out the promise of scientifically estimating the cost of achieving specified levels of performance from actual data on spending. By contrast, the…

Describes Greenwich, Connecticut's new budgeting system that allows only for those expenitures used to implement one of 47 statements of policy on program goals. (JF)

ERIC abstracts on program budgeting and cost analysis are compiled that were announced in RIE through October 1969. The key terms used to compile this collection are "cost effectiveness,""program budgeting," and "program costs." The following information is presented for each document: Author, title, place of publication, publisher, publication…

Based on the view that athletics are a valuable part of the school program, this article suggests where budget cuts in the athletic program might be made. (Author/JM)

Wyoming has become the first State in the nation to transform the concept of program budgeting into reality in every local school district. Such budgeting procedures, which link education costs directly to instructional programs rather than to general categories of expenditures, were introduced this year in all 60 of Wyoming's local school…

A hospital administrator and a nursing school director point out the value of realistic allocation of costs to determine the economics of the diploma program. (Editor)

Program budgeting is a system that focuses on outcomes rather than on inputs, relates resources to outcomes, includes more than one time interval in the budget document, and states outcomes in measurable terms. If the assumptions underlying program budgeting are accepted, the system can be an effective tool for identifying new ways to do jobs…

In recognition of the increasing concern for the expenditure of tax dollars and the resulting need for accountability in budgeting, this study provides a model for program budgeting at the collegiate level in industrial education. Course outlines for drafting and woodworking at the University of Northern Colorado were analyzed and activities were…

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…

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…