In the current context of accountability, analysis of early intervention program costs can help decision makers allocate resources. This paper describes a cost analysis approach, known as the ingredient method, and demonstrates its applicability for evaluating the costs of a universal home visiting program designed to reduce child abuse and…

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…

A method using estimates of individual time allocations was developed to produce a profile of departmental functioning as a whole. Previous research suggested that staff estimates were a reasonably accurate and economical method for obtaining estimates of time. Each staff member estimated the percentage of his or her time spent on different tasks…

Allocative formulas are preferred alternatives for distributing the book budget among departmental funds. Economic efficiency via cost-effectiveness analysis is suggested as potentially useful for within fund acquisition of library-resource units. (Author)

Resource allocations, in terms of funds, people, facilities, and the delegation of appropriate authority to formulate appropriate policy, for research and development and implementation of computer-assisted instruction are discussed in this paper. A description and justification of CAI as a technology is included. The need for incorporating a…

In order to communicate a feeling for the costs of the new instructional technology tools, the author presents an estimated annual cost table for three major instructional technologies--instructional television, computer access, and computer assisted instruction (CAI). He builds a model school district of 100,000 elementary and secondary students…

In response to increasing pressures for improvement in the management of resources, many institutions of higher education have investigated the application of planning- programming- budgeting- systems (PPBS) some have adopted it to meet the demands imposed by jurisdictional agencies, and a few have introduced it frequently in modified form into…

This report summarizes the work done to date on a study of resource allocation in universities. This report specifically is concerned with budgeting and resource allocation at Princeton University. The document consists of 4 sections. The first section deals with the process of budgeting at Princeton as it has evolved over the last 4 years. After…

Describes the zero-base budgeting process and discusses its advantages and disadvantages in different organizational situations, based on a review of the literature on zero-base budgeting. (JG)

Provides advice on conducting a cost-benefit analysis to determine whether a computer is needed for school administration. An account of successful computer implementation in a Florida school district is included. (TE)

Various budgeting patterns and strategies are currently in use, each with its own particular strengths and weaknesses. Neither cost-benefit analysis nor cost-effectiveness analysis offers any better solution to the allocation problem than do the unsupported contentions of departments or the historical unit costs. An operable model that performs…

Discusses the theory of administrative cost accounting known as "internal pricing" for the purpose of describing how it is currently affecting the operations of academic departments. (Author)

Article describes a practical method for identifying and assigning costs of products and services in an instructional materials development center. (Author)

Technological transfer often exacts a definite price, with the developing countries in an obvious situation of dependency. But today it is possible to appraise the economic and social cost of transference. (BL)

A hospital administrator and a nursing school director point out the value of realistic allocation of costs to determine the economics of the diploma program. (Editor)