This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges…

Formula budgeting for college and university facilities maintenance is recommended because: (1) formulas inject objectivity into the budgeting process by using quantified data; (2) formulas tend to improve the equitability of treatment of comparable institutions; (3) formulas are intended to provide adequate but economical budgets; and (4)…

As a response to the concerns associated with the allocation of state resources to institutions of higher education, several states have developed budget formulas to derive estimates of the institutional financial requirements. Formulas, however, were developed during a period of rapid growth, and might be unresponsive to institutional needs…

Volume 2, the second of eight publications developed by the Intercultural Development Research Association (IDRA) as part of the "Texas School Dropout Survey Project," focuses on the issue of the computation of a dropout rate. Three important factors which influence the mathematical computation of a dropout rate are identified: time…

Explained and illustrated is the formula funding system used for colleges and universities in Texas. This system is considerably more complicated than the formulas used in other states. Data for institutions in the state system for fiscal 1978 are presented; actual appropriations are used rather than requests, and formula-produced amounts are…