As with most things in life, managing student meal charges is all about balance. To be successful, the program needs to include a fair and reasonable policy, to serve nutritious and flavorful meals, and to include students as active stakeholders in the program. A plan that acknowledges simple forgetfulness, explains expectations of all…

Budgetary capacity that would allow for the public funding of the provision of universal access to primary education is lacking in many sub-Saharan economies. National revenues significantly lag behind the overall economic productivity measure of GDP. Analysis of data derived from UNESCO and UNDP for 2004 shows that governments in the region spend…

To compare the unit cost of computer-assisted instruction (CAI) programs, there must be a standard model for calculating the cost of computer services. Such cost can be classified into direct costs--expenditures made directly by the group in charge of CAI programs, and indirect costs--expenditures made by other groups in support of CAI services.…

These self-instructional resources have their origins in a workshop on the Costs and Financing of Open & Distance Learning which took place from 6-10 August 2007 in Gabarone, Botswana. The workshop was sponsored by the Commonwealth of Learning (COL) with the overall aim of building capacity to plan, negotiate and manage appropriate financial…

Replies to Mary McKeown's critique of an "Economics of Education Review" paper on budget control. Derides her objection to "budgeteer" terminology and her definition of budgeting as a planning function only. Assails her for being more practitioner than theorist, for fearing interdepartmental competition, and for misunderstanding authors' regard…

Fort Wayne uses step allocation accounting and unit cost rates to locate the indirect costs of special -- and regular -- programs. (Author/JN)

Information concerning a theory about allocation of resources among units at colleges is presented. This information, which is primarily in tabular and graphical form, is based on a report of the special conference topic panel entitled "Clues for Leaders of Universities from Environmental Studies: Applying Theory and Research to…

A system called Building Block Costing is explained, with examples of techniques, reports, and application of results. (Author/JB)

Recommends that budget planning for college libraries be based on performance and unit costs rather than on budget formulas. Consideration should be given to the program of library services, the kind of services performed and the adequacy of this performance. Presents eight basic requirements as a standard for planning individual library budgets.…

This document attempts to provide managers and designers of information systems with a usable, practical "building block" system for unit costing. The model is sufficiently flexible to be applicable to a wide variety of cost control requirements; costing elements include project, product, account, organization and function. Design of the cost…

Reviews two papers appearing in this "Economics of Education Review" issue. Faults M.J. Bowman, B. Millot, and E. Schiefelbein's tax burden study for excluding background information on educational goals in France, Chile, and Malaysia. Criticizes L. R. Jones, F. Thompson, and W. Zumeta for viewing budgeting as limiting expenditures, rather than…

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 document presents projected operating expenses for the Ontario universities during academic year 1969-70 as based on reports of operating expenses in academic years 1967-68 and 1968-69. The basic income units are provided for academic salaries, graduate student teaching salaries, academic support salaries, library facilities, fringe benefits,…

Efforts of the University of Massachusetts at Amherst illustrate the use of cost information in decision-making. The Instructional Cost Index can be used to determine the unit costs of instruction and, combined with information from an induced course load matrix system, can provide data on the costs of programs. (LBH)