This paper presents a standard costing model appropriate for determining real costs of programs which are not entirely self-contained. Central to the model is the concept of allocation pools involving resources which are not attributable to a single program or program component, but whose costs must be shared by any given program which is part of…

Discusses annual cost and present worth methods as two basic ways of calculating life-cycle cost to make purchasing decisions when replacing training systems. A training cost analysis worksheet to aid in asking comprehensive questions about training costs as they currently exist is included. (MBR)

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)

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

Directors of 87 resident camps affiliated with the American Camping Association responded to a random sample survey and provided data to compile this first collection of camp operating ration tables. Fifty-three tables show average percentage of total, median percentage of total, average in dollars, and median in dollars statistics in 14 income…

This guide addresses contributions that school facility administrators and business officials can make in an effort to reduce operating costs and free up money for capital improvements. The guide explores opportunities available to utilize energy-saving strategies at any stage in a building's life, from its initial design phase through renovation.…

Telephone bills can be reduced by 30 percent or more without any reduction in service by practicing equipment, billing, and internal cost control.

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)

Total cost management, an innovation useful in higher education, is best implemented in the institution's support services. Total cost management is the practice of analyzing and improving an institution's financial and qualitative performance when producing a particular product or service, paying attention to the complete work process and all…

This manual provides guidelines for the planning and development of shelter care projects as alternatives for juveniles facing pretrial detention, and suggestions for improving the quality of services in existing shelters. A six-phase planning process for establishing a shelter care service is outlined, with planning activities and narrative…

This manual for librarians offers both background information and practical advice on library budgeting. Seven chapters make up this book: (1) Numbers, Your Library, and You; (2) Kinds of Budgets; (3) Measuring Ourselves; (4) Alternate Resources: Grants and Endowments; (5) More Alternate Resources: Volunteers, Fund Raising; (6) Fees for Library…

Checklist for evaluating school management covers (1) budgeting, revenues, expenditures; (2) accounting and payroll; (3) purchasing and warehousing; (4) debts and captial outlay; (5) insurance; (6) property control; and (7) school activity funds. (JBM)

The operation and maintenance (O&M) of public school buildings and equipment has become more complex over the years, requiring increased training of personnel, more responsible management, and greater expenditure of school resources. This monograph provides basic guidelines for establishing a program to respond to these administrative…

An effective energy conservation program, it is suggested, will require institutional changes and capital costs. The energy problem is seen as not simply a technical problem but a management one requiring the attention of the entire campus community. Some energy saving tips are provided, including quick fix items and investments. (MLW)

This booklet provides the basic information for starting an energy conservation program. Guidelines for involving all school personnel and promoting energy conservation throughout the entire Canadian education system are provided. Outlined in the booklet are methods for climate proofing the building envelope and making the system air tight,…