Offers 12 ideas for making quick, short-term cuts in expenditures when a budget crisis occurs. (JM)

Critiques Michael Staten and John Umbeck's article ("Journal of Economic Education," Winter 1989) on the concept of inefficiency in applied economic analysis. Suggests the Staten-Umbeck article is useful in forcing a precise analysis of the exercise of welfare economics. Concludes that the term efficient is semantic and provides an…

Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…

Provides advice on conducting a cost-benefit analysis to determine whether a computer is needed for school administration. An account of successful computer implementation in a Florida school district is included. (TE)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

This paper applies the management science tool of break-even analysis to determine the costs of implementing an off-campus bachelor degree completion program at a four-year private liberal arts college. The first section describes break-even analysis which, in this application, is calculated by dividing the total annual cost for a cohort of…

Fifty alumni association administrators offer tips on how they save money or make their programs more cost effective in a variety of administrative areas including event programing, staffing, postal services, support of chapters, looking for new sources of revenue, fees for services, publications, planning ahead, and sharing resources. (MSE)

Outdated and cumbersome administrative processes and technology at the University of Missouri prompted use of business process reengineering (BPR) techniques to bring about change. BPR helped quantify staff resources and costs associated with major administrative processes, know where those processes were occurring, and understand opportunities…

Public pressure for expansion of secondary and higher education has forced governments of several developing countries to urgently seek ways to meet this demand. Many of these countries have been hard hit by debt and high world interest rates. At their 1984 conference, Commonwealth Ministers of Education requested the Secretariat to examine ways…

Information about the world and how it works is often hard to locate and difficult to understand. The objectives and activities in this teaching guide were developed to complement the "World Military and Social Expenditures" (WMSE) report in the study of global issues in secondary school classrooms. The report contains well-documented and…

Maintaining a quality college alumni program on a small budget requires careful analysis of services and may involve painful decisions. This process should begin with a broad, strategic review of mission, programming, audiences, and services. Finding other funding sources and increasing cost-consciousness can also help keep some activities funded.…

This article urges leaders at institutions of higher education to analyze the decision to pursue a Total Quality Management improvement strategy in the same way as any other strategy--as a return on investment. Evidence of costs and benefits of TQM from industry and campus is summarized, and barriers to a "return on quality investment" mindset are…

In order to develop a financial plan for and identify constraints on the production of distance learning materials, a total human resources development (HRD) plan must be produced, and endorsed by the highest level of management. The HRD plan sets out the human resources needed to secure the organization's future in terms of people and their…

This description of the role of budgets in nonprofit organizations uses libraries as an example. Four types of budgets--legislative, management, cash, and capital--are critiqued in terms of cost effectiveness, implementation, and facilitation of organizational control and objectives. (CLB)

Argues that librarians need to be concerned with cost analysis of library functions and services because, in the allocation of resources, decision makers will favor library managers who demonstrate understanding of the relationships between costs and productive outputs. Factors that should be included in a reliable scheme for cost accounting are…