Development of precise and usable information on the financial operations of day care centers has been hampered by a lack of definition of types of programs and units of service, and confusion in comparing prices and costs. This article reports on the testing of a system of financial reporting and cost analysis, applied to 29 day care centers and…

This study attempted to determine the relationship between average daily attendance (ADA) and costs in 72 Illinois high schools having only one attendance center. Costs included administrative, instructional, and operational costs. The schools were divided into three populations, namely all those under 5,000 ADA, those less than 2,000 ADA, and…

The Response to Educational Needs Project (RENP) focuses on training teachers as a vehicle for promoting student achievement in a compensatory education program. This document supplements a report on RENP replication and provides information on cost analysis, methodology, and sample and data collection. In Appendix A the following questions are…

A cost analysis of day care in Denmark was initiated to determine what day care services cost, who pays for them, and how these costs relate to the quality of day care services. Some of the findings are: (1) group day care is considerably more expensive for children 0-3 years of age than for children 3-7 years of age; (2) group day care centers…

An ACE-sponsored task force investigated the impact of federal social and environmental programs on colleges and universities. Major findings are reviewed and implications discussed, such as: (1) the cost of federal regulation, (2) who pays the costs, (3) the right of higher education to special consideration, and (4) how higher education should…

A study compared two teaching hospitals' costs for educational programs with annual hospital operating expenses, with inflation, and by program. Unit costs were estimated for graduate and undergraduate medical students. Allocated education costs were 13 percent to 14 percent of operating budgets, in line with medical inflation trends. Cost per…

The first portion of this report deals with the sources and amounts of operating income for the Ohio schools during the past five years. The second part examines the past three Ohio General Assemblies' (109th through 111th) educational mandates by basic areas. The legislation cited has varying levels of cost impact from the very major to the…

Data from two studies of evaluation budgeting practices are presented to determine how resources are typically allocated across budget categories in evaluation studies. A common pattern showed these allocations: (1) 61 percent to personnel; (2) 13 to 14 percent to overhead; and (3) 15 percent to all other categories. (Author/LMO)

The American Institute of Physics is cited as example of a professional society as publisher, noting 1982 budget, educational services activities, 1982 journal publishing expenses, and income from subscriptions to six archival journals. Computer photocomposition, electronic publishing and document delivery, telecommunications networks, and…

Since 1998, Florida voters have passed three amendments that pressure state officials to increase education spending. The 1998 amendment introduced constitutional language establishing the importance of education to the state and its citizens, requiring "adequate provision?for a uniform, efficient, safe, secure, and high quality system of free…

Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing…

This document provides the definitions and procedures for the costing portion of the NCHEMS Information Exchange Procedures (IEP). Also included is an overview of the eight steps and more detailed activities to be performed by institutions using related computer software to conduct the IEP cost study. The IEP cost study implementation steps are:…

This study was conducted to provide recommendations necessary for the implementation of a coordinated educational data processing system and to compare operational costs and selected resources in five public junior colleges in Illinois. Possible uses include: (1) identifying students served and services rendered, (2) determining costs for state…

The flow of capital to and through the Guaranteed Student Loan (GSL) Program and the cost of that capital to the federal government and the individual borrower were studied. A review of the research on student loan capital was conducted, and automated cost models were developed to test assumptions and project future costs. Attention was directed…

The design concept and initial development phases of academic information management (AIM) are discussed. The AIM concept is an attempt to serve three segments of academic management with data and models to support decision making. AIM is concerned with management and evaluation of instructional computing in areas other than direct computing (data…