Examining resource allocation practices, including savings, of charter schools is critical to understanding their financial viability and sustainability. Using 9 years of finance data from California, we find charter schools spend less on instruction and pupil support services than traditional public schools. The lower spending on instruction and…

The purpose of this quantitative correlational research study was to examine the relationship between costs of operation and total return on profitability of outsourcing information technology technical support in a two-year period of outsourcing operations. United States of America list of Fortune 1000 companies' chief information officers…

A spate of school shootings in the U.S. has prompted policymakers to address the public's growing perception that our schools are unsafe. As education policymakers continue to press for additional security initiatives, it is important to understand the costs borne by school systems for these programs. Thus far, the scholarly literature is silent…

In this report, the author suggests changes in the treatment of overhead costs by hypothesizing that "the effectiveness of standard costing in planning and controlling overhead costs can be increased through the use of probability theory and associated statistical techniques." To test the hypothesis, the author (1) presents an overview of the…

A study was conducted to determine if the centralization of braille operations for the national free library program would be feasible, economical, and desirable. This report presents the findings of the study in three sections. Section 1 provides background information, a summary of the first phase of operations, and the study objective for phase…

THE LITERATURE ON UNIT COST STUDIES IS REVIEWED, AND A UNIT COST STUDY IS MADE ON THE WISCONSIN STATE UNIVERSITIES. UNIT COST STUDIES ARE USEFUL IN FOUR WAYS--(1) THEY PROVIDE INFORMATION WHICH CAN BE RELATED TO THE GOALS OF EDUCATION IN MAJOR POLICY FORMATION, (2) THEY PROVIDE A BASIS FOR THE EVALUATION OF EFFICIENCY AT DIFFERENT LEVELS, (3) THEY…

The effects of inflation on the operations of 10 northeastern colleges and universities and the effect of using current cost accounting are considered. The focus is on adjustments to assets in the plant fund by restating the surplus and deficit calculations of four state and six private institutions. The 10 institutions had plant assets with an…

Both an analysis of the sources of cost trends in libraries and the relationship of the prospective role of automation in library operations to the causes of cost trends and the predicted shortage of trained librarians are examined in the study of the economic structure of the library. Issues investigated are those particularly relating to current…

The philosophical underpinning of the purposes of the community college, an examination of the basis for state financial support from a philosophical viewpoint, and an analysis of the ways in which the various states have implemented that philosophy in financial support programs are the central focus of this report. The four current patterns of…

Specific cost areas are examined for 100 private, four-year colleges having a full-time equivalent (FTE) enrollment of fewer than 3,000 students. A questionnaire was distributed to each of the institutions to gather the data presented here. The purpose of the study was to compare costs and cost factors of small colleges. Five categories of expense…

The National Center for Education Statistics (NCES) commissioned the papers in this publication to address advances in measuring education inflation and adjusting for it, as well as to examine the emergence of a new focus on school spending, rather than school district spending, as well as new, private sources of funding for public education, and…