Presents six charts dealing with the following information: 1978 and 1985 profiles of school board members; four key areas of conflict between school boards and superintendents; comparative salaries of school administrators; increases in administrator salaries; public opinion of school administrators; and increases in school construction…

Providing administrators and policy makers with reliable comparative data, this 1983-84 survey of salaries and wages of school employees focuses on 23 professional positions in 1,217 school systems, reporting separate figures for large, medium, small, and very small school systems. Data are also reported on five levels of per pupil expenditures…

Different kinds of financial data are needed by different levels of management and in different areas of support. Accounting principles for nonprofit organizations need to be determined. Accrual accounting principles, fund accounting, restricted and unrestricted funds, etc., are described. (MLW)

This report provides comparative financial information derived from a national sample of 503 public two-year colleges. The report includes space for colleges to compare their institutional statistics with data provided on national sample medians; quartile data for the national sample; and statistics presented in various formats, including tables,…

A study examined the economic relationship between growth in dentistry and supply/demand factors. Output, or real per capita dental expenditures, is seen as a function of consumer income, dental insurance, and dentist supply. Analysis indicates a significant relationship between dental sector growth and economic market factors, including growth in…

Comparative financial information, derived from two national surveys of 531 public community and junior colleges, is presented in this report for fiscal year 1989-90. Chapter 1 provides guidance on using the report to compare institutional statistics with national and peer group norms, and discusses limitations of the data. Chapter 2 summarizes…

Comparative financial information, derived from two national surveys of 503 public two-year colleges, is presented in this report for fiscal year (FY) 1990-91. The report includes statistics for the national sample and six peer groups, space for colleges to compare their institutional statistics with national and peer groups, and tables, bar…

This meta-analysis found a minimal relationship between student achievement and educational expenditures except for direct instructional expenditures such as teachers' salaries and supplies. The amount spent is less vital than how the money is spent. (Compare gymnasium renovation with purchasing a new math program.) Nonschool factors may also be…

College and University Personnel Association (CUPA) presents its survey results of salaries of administrators in higher education for 1989-90. The annual survey offers salary data on 167 administrative positions at 1,390 public and private institutions to enable decision makers to evaluate their current pay levels and plan their compensation…

Financial indicators to describe and measure the condition of colleges and universities are discussed including: determining capital charges against current revenues, analyzing revenue structures, dissecting the expenditure structure, and restating current fund revenues and expenditures. (MLW)

The purpose of this bulletin by the Kentucky Department of Education is to provide local school districts and administrators with general and specific information concerning the method by which each district's formula-adjusted pupil transportation program cost is calculated for fiscal year 1983-84. The figures for each district also serve as a…

Describes class exercises where undergraduates construct and test mathematical models using data and issues related to social security. The students collect data and forecast economic and demographic variables that determine future tax rates. They then discuss government policies that are derived from their models. (MJP)

This report presents data compiled from the 118 United States and Canadian research libraries that were members of the Association of Research Libraries (ARL) during the 1985-86 fiscal year. ARL membership consists of 106 university libraries and 12 public or private, independent research libraries. Following a brief introductory summary of ARL…

A study investigating factors in the variation in direct costs of medical residency programs across hospitals found that much of the current variation is attributable to accounting and not structural or location-related factors. A federal policy providing for a national payment rate per resident is proposed to replace the current system based on…

A procedure for developing a costing model is described. Limitations of a cost analysis are also reviewed, with attention to the problems of handling joint products, obtaining accurate faculty effort data, measuring educational outputs, and calculating marginal costs. A researcher charged with developing a costing model is faced with the task of…