This paper discusses the key findings from a qualitative case study examining the implementation of an activity-based cost management model (ABC model) at a large community college. In a climate of fiscal uncertainty, the college adopted this model with the goal of improving budgetary decision-making. The paper examines faculty and administrators'…

Recent demographic, economic and political trends have drawn attention to the issue of effectiveness and efficiency in the use of resources in the education sector. In the context of the renewed interest for the optimisation of resource use, this paper attempts to review the literature on budgeting and accounting in OECD education systems. The…

Since taking office, the President has emphasized the need to use evidence and rigorous evaluation in budget, management, and policy decisions to make government work effectively. This need has only grown in the current fiscal environment. Agencies should demonstrate the use of evidence throughout their Fiscal Year (FY) 2014 budget submissions.…

The purpose of this paper is twofold. First, although many cost function studies have been done in developed countries, there has been no such study for the developing countries such as Vietnam. This paper will make the first attempt at conducting a cost function analysis for Vietnam. Second, it also demonstrates how the results of the cost…

In this provocative volume, higher education experts explore innovative ways that colleges and universities can unbundle the various elements of the college experience while assessing costs and benefits and realizing savings. "Stretching the Higher Education Dollar" traces the reform continuum from incremental to more ambitious efforts.…

Schools and districts across the country are being subjected to some of the fiercest budget cuts in recent history, even as principals are held increasingly accountable for significantly improving student achievement, particularly in schools labeled "persistently low-achieving." For the 5,000 lowest-performing schools, there is the…

In this report, Pre-K Now, a campaign of the Pew Center on the States, reviews state budgets to see which legislatures understand the economic and educational value of high-quality, voluntary pre-kindergarten. In light of the tough fiscal environment, the news for young children is surprisingly good. A chart that documents pre-k budget allocations…

Planning comes first, but once a district determines what technologies and programs to implement, the most important task is finding the funds to pay for everything. In an era when funds for education in general are limited, technology-related purchases and related expenditures must be cost-effective. In addition, when budgets are tight, there is…

"Trends in College Spending, 1998-2008: Where does the money come from? Where does it go? What does it buy?" is the third in a series of reports on college and university spending from the Delta Cost Project. The findings presented in this report concentrate on the 1998 to 2008 time period--the last academic year for which spending data are…

Fort Wayne uses step allocation accounting and unit cost rates to locate the indirect costs of special -- and regular -- programs. (Author/JN)

The methodology which will be employed by RMC Research to determine the costs associated with the implementat-on of 20 different Follow Through models is described. This methodology, a resource costing procedure, differs substantially from those costing methodologies which utilize budget reports as the primary data source. Resource costing…

Offers 12 ideas for making quick, short-term cuts in expenditures when a budget crisis occurs. (JM)

Higher Education has outgrown traditional fund accounting and needs to shift emphasis to managerial accounting principles. (Editor)

Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…