This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting…

Traditional functional budgets are useful for planning under predictable business environments. However, due to increased competition, changes in technology, consumer attitudes, and economic factors affecting supply chains, accountants must understand the characteristics of risk and uncertainty. Additionally, businesses now have access to…

The annual budgeting process is a valuable opportunity for districts to systematically examine both resource use and programming. They can then use the findings to optimize resource use and improve program efficacy in ways that will lead to increased student achievement. Bo Yan and Thomas Aberli discuss three root causes for districts' inability…

The Trump administration may push for a shift away from the current formula-driven federal K-12 education funding toward more flexible block grants -- part of a broader effort to significantly scale back the U.S. Department of Education and direct more education policy decision-making to the states. If Congress authorizes this new flexibility,…

Although research has shown that having a school librarian benefits students, librarian positions are being cut in schools across the U.S. SLIDE -- The School Librarian Investigation: Decline or Evolution? -- examined federal data on school library staffing and interviewed 49 district leaders about their decisions to eliminate or add librarian…

Data from high-quality State assessments can inform instruction and help school leaders drive resources to the schools and students that need them the most. This dear colleague letter from the U.S. Secretary of Education reminds all who report and interpret student outcomes this year that assessment data has always been meant to be used…

This paper examines the adoption and outcomes of shortened parts of term--referred to as SPOT--across nine diverse higher education institutions, drawing on insights from a roundtable discussion with key stakeholders involved in SPOT implementation. The white paper explores the motivations behind the adoption of SPOTs, along with the strategies…

It is clear that young people bore the brunt of the pandemic's impact. Disrupted learning, sometimes stretching for two years, forced many students off track and behind academically. Leaders are now faced an unprecedented need to make smart investments with federal relief funds in efforts that accelerate student learning. District leaders should…

This document provides state education agency (SEA) leaders with a systematized approach to identifying and defining elements, major tasks, and deliverables for conducting a meaningful resource allocation review (RAR). Based on the findings of an intensive four-year design process, field research, and recommendations from the pilot audit of the…

The School Spending & Outcomes Snapshot allows users to view and print data visualizations to explore spending and outcomes data in order to foster thoughtful conversations to improve equity and outcomes in their schools communities.

The Artificial Intelligence (AI)-driven automated decision-making support system has been heralded as a considerable workforce replacement in the near future by automating mundane repetitive tasks and eliminating time-consuming support tasks in all disciplines (Park & Glenn, 2017). Even though a number of practical hurdles in the field of the…

Within University of Minnesota Extension's health and nutrition program area, we created and are using a decision-making tree to prioritize our work with communities of color through equitable decision-making practices. The tool is currently used to help grant administrators winnow down a pool of applicants for a participatory grant-making program…

The Maryland State Board of Education and Maryland State Department of Education are developing a multiyear Strategic Plan that will be released in three phases leading up to June 2023. The Strategic Plan will anchor the vision, mission, values, priorities, enablers, goals, and flagship programs, initiatives, and strategies to realize the…

Given that education infrastructure has been a crucial element of the infrastructural power of the welfare state, surprisingly little is known about how spatial disparities in school infrastructure have been governed. While emphasis has recently been placed on the role of numbers in governing the education system, there have been contradictory…

Resources in higher education steer colleges and universities both strategically and tactically. They drive incentives and accountability for faculty and staff while providing academics with the infrastructure they need in order to perform effectively. But while American colleges and universities remain the gold standard for worldwide higher…