Part 2 of the appendix to "A Model for the Determination of the Costs of Special Education as Compared with That for General Education" contains information on using 10-minute units of service measure in Ernstville, a hypothetical school district conceived to illustrate operation of a proposed cost accounting system. (LH)

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…

To increase the efficiency of human and financial resource allocations, the El Dorado County, California, Office of Education initiated a planning, programing, budgeting system (PPBS). This document is a progress report on the effectiveness of the system after one year of operation. It contains (1) a statement on goals, (2) charts of the program…

This document describes efforts to develop a planning-programing-budgeting system in a Kenosha, Wisconsin, school district of medium size. The PPBS is to be implemented in two phases: (1) an experimental program-oriented budget for the 1970-1971 school year, and (2) a 5-year plan to reevaluate and develop a program structure and program goals for…

The comprehensive city planning process for the 70s must be broad in (1) activity -- research, planning, and programing; (2) scale -- neighborhood, city, and region; and (3) scope -- human, physical, and economic. Planning should be a continuous process that recycles annually and involves both the government operating agencies and the entire…

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…

This document explains the college operating budget-what it is, its constituent parts, the procedures involved in its construction and its terminology. Section one reviews the background and future of the financial crises. Section two indicates the kinds of budgets, anatomy of the budget, and the budgeting process. Long-range planning, planning…

Recent years have seen increased interest in extending the concept of budgeting to include activities related to planning, coordinating, and monitoring the entire operation of a library. There is strong evidence that the budgeting technique used can affect management potential. About 80% of total libraries use traditional line item or lump sum…

This bibliography presents a collection of 87 references identified by the Center for Management Studies at the University of Georgia during research studies on planning, programing, and budgeting systems (PPBS). The study evolved from a local need for a unified bibliography with a focus on PPBS applications in education, and this document…

The academic accounting system developed at Miami-Dade Junior College (Florida) is intended to aid in the instructional planning process. The objectives of the system are to: (1) compare various organizational arrangements for instruction; (2) provide a basis for the development of a cost effectiveness analysis system for instruction; (3) provide…

This document provides a reason for applying known cost-accounting methodology within the realm of higher education and attempts to make the known techniques viable for sets of objectives within the university environment. The plan developed here is applied to a department, the lowest level in the university hierarchy, and demonstrates costs in…

The materials in the document report on the development of a program planning budgeting evaluating system in the Dade County, Florida, public schools. Materials cover the development and design of the system from its inception and implementation in the winter and spring of 1971. The project chronology and the program structure and the management…

Assuming that superintendents and other administrators of small Texas schools need comparative data for planning and evaluating their annual athletic budgets, this report presents 10 statistical measures for predicting or appraising the levels of each of 3 main budget components--expenditures, revenues, and deficits. Computed from the 1972-73…

Describes a curriculum planning approach that employs a systematic process for identifying alleged training needs, investigating the case in a preproject study, setting priorities, and adopting a project list and budget. Discusses the makeup and roles of the curriculum planning council and professional planning staff. Provides a problem…

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)