This manual is intended for use by district officials undertaking analysis of the costs of year-round school (YRS) programs. To analyze the budgetary impact of YRS, it is necessary to determine the actual costs incurred with the YRS program and to compare these costs to expenses that would be incurred without the YRS program. A simulated…

This study involved the development and use of a cost model to assess the economic consequences of the introduction of a year-round school (YRS) program. The cost model has two components. First, a comprehensive accounting procedure details the costs unique to a year-round calendar and estimates the costs that would have been incurred if the…

This study investigated the resource allocation process--how school administrators obtain the proper resources to operate their schools, distribute the available resources among the various school programs appropriately, and manage resources for effective educational results--in four high schools during the 1984-85 school year. Information was…