This document illustrates one approach to the preparation of an instructional program budget and how it might be used to enhance the allocation of scarce resources in higher education. The ideas presented here are intended only as an introduction and will provide the reader with a brief overview of program budgeting as the term is currently used…

Presents a model to ascertain the "critical mass" in ratings points required to facilitate renewal of prime-time network programs aired between 1971 and 1985. Emphasizes a financial model incorporating revenue levels needed to offset program costs--advertising agency commissions, affiliate compensation, network overhead--and program…

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…

The second of two articles discusses reciprocal services, some history of governmental involvement in indirect costing, and some alternative methods of dealing with the problems at the local school district level. (Author)

This report is intended to clarify issues surrounding the implementation of the School Breakfast Program, as mandated by the New York State Legislature in Chapter 573 of the Laws of 1976. It attempts to answer questions which have been raised at meetings at which the program has been discussed, or questions that have been submitted in writing. The…

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…

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)

Use of autotutorial laboratories and large-group instruction is compared with traditional methods of teaching biology, anthropology, remedial English, and psychology. (Editor)

A small university's health services program has coped with inflation and budget restrictions without damaging its program by: attracting and maintaining good, efficient staff; eliminating minor services; cooperating with a student advisory board; and broadening its enrollment base. (CJ)

Data suggest that the rhetoric about how local people can solve their own problems through gifts of relatively unrestricted money is open to question. (Author)