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…

The advent of microcomputers, laser printers, FAX machines, and desktop publishing has brought about an alarming increase in the amount and variation of printing. Coordination between service units is essential to create a coherent set of print choices, pricing options, and policies for the campus as a whole. (MLW)

Identifies resource allocation patterns and establishes a basis for understanding academic library service costs through a cost analysis of public services. Results of a survey of 101 academic libraries indicate that libraries have responded to increased costs for resource materials by increasing that budget and decreasing the budget for salaries.…

A method is presented for determining the optimal number of conditions to use in multivariate-multifacet generalizability designs when resource constraints are imposed. A decision maker can determine the number of observations needed to obtain the largest possible generalizability coefficient. The procedure easily applies to the univariate case.…

Examines the presumed cost/educational-quality relationship by studying expenditure patterns of high-, middle-, and low-expenditure districts in Pennsylvania over a 10-year period. Students in high-spending districts had sizeable advantages (smaller classes and administrative support) over those in the other spending groups. (18 references) (MLH)

This article criticizes an article by Jacobson and Mulick (EC 626 909) on system and costs issues in programs for children with autism. It argues that the article uses faulty assumptions, inadequate research findings, and misuses benefit-cost analyses methods to promote early intervention behavior intervention. (Contains references.) (CR)

This document supports the Cost Allocation Plan for state costs incurred on behalf of, and in benefit to, the public higher education institutions of Ohio. Tables report a summary of recalled/refunded debt and initial adjustment of Fiscal Year 2005 interest payments for refunded debt. Attached schedules calculate the allocable interest for each…

This report offers constructive comments on several of the innovative management tools implemented by the Wisconsin Division of Vocational Rehabilitation. Issues addressed with respect to the agency's service resource allocation formula include (1) strengths of the formula; (2) whether the allocation formula is intended to create performance…

This report focuses on the use of linear programming models to address the issues of how vocational rehabilitation (VR) resources should be allocated in order to maximize program efficiency within given resource constraints. A general introduction to linear programming models is first presented that describes the major types of models available,…

Cost-saving ideas and strategies for school districts are presented. Superintendents, school business officials, assistant superintendents of personnel and union leaders at 41 of Long Island's 125 school districts responded to a survey soliciting information about successful ideas and strategies they had used to keep cost down. They described what…

Suggests that economic studies, insofar as they have for the past decade concentrated on the importance of rate-of-return analysis, have not contributed much to guide public policy decision-making. (Author)

A national scholarship policy based on a cost-benefit analysis of the social value of education is proposed as one method for improving current patterns of allocating US college scholarships and tuition funds. A central college subsidy agency, operating on a limited budget, would be required to allocate funds according to the maximum overall…

Planning-programming-budgeting systems (PPBS) have been looked on by public-sector organizations as a mechanism to improve the decision process in resource allocation. PPBS requires (1) selecting the overall long-range objectives of the organization and the systematic analysis of various courses of action leading to their attainment; (2) deciding…

Planning, Programming, and Budgeting Systems (PPBS) are increasingly mentioned as effective means for improving the management of educational resources in institutions of higher education. PPBS has several advantages over conventional accounting systems, which still would be needed for day to day operations. First, it relates cost to output;…

This case problem is designed for use by planning, budgeting, or administrative personnel in state or regional vocational educational organizations. The problem involves planning, programming, and budgeting which is best accomplished in small group settings. Each small group should ideally consist of persons with a variety of duties and…