School business officials are best equipped to lead in funding operating and capital needs because they understand the need for a methodical means of funding ongoing costs over time and the benefits of planning for future financial needs rather than letting emergencies dictate spending priorities. A capital-financing plan makes it possible to…

The best learning and development organizations support business initiatives tactically "and" help drive strategic change. Verizon did just that, earning it the No. 1 spot for the first time on the Training Top 125. Verizon and the other 2012 Top 125 winners continued to invest in training, collectively dedicating a mean of 4.52 percent of their…

This article reports that nearly half of the nation's largest athletics programs have doubled or tripled their recruitment spending over the past decade, as their pursuit of elite athletes intensifies and becomes more national in scope. Forty-eight percent of NCAA Division I athletics departments at least doubled their recruiting budgets from 1997…

Econometric cost functions have begun to appear in education adequacy cases with greater frequency. Cost functions are superficially attractive because they give the impression of objectivity, holding out the promise of scientifically estimating the cost of achieving specified levels of performance from actual data on spending. By contrast, the…

Funders and program planners want to know: What does it cost to operate a high-quality after-school or summer program? This study answers that question, discovering that there is no "right" number. Cost varies substantially, depending on the characteristics of the participants, the goals of the program, who operates it and where it is located.…

Describes recent financial problems in support service provision faced by France's fourth largest university due to a steep rise in operating costs, a government mandate to maintain high academic and research standards, decreased resources, and efforts to improve resource use in the period 1977-81. (MSE)

Information on direct and indirect costs of federally-sponsored research at colleges and universities, the nature of such costs, and the necessity of such costs are presented in this booklet that summarizes relevant federal regulations itemized in Office of Management and Budget Circular A-21, which deals wholly with the costs of research and…

The American Institute of Physics is cited as example of a professional society as publisher, noting 1982 budget, educational services activities, 1982 journal publishing expenses, and income from subscriptions to six archival journals. Computer photocomposition, electronic publishing and document delivery, telecommunications networks, and…

Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing…

This study involved the development and use of a cost model to assess the economic consequences of the introduction of a year-round school (YRS) program. The cost model has two components. First, a comprehensive accounting procedure details the costs unique to a year-round calendar and estimates the costs that would have been incurred if the…

Analysis of costs of the University of the Air (Japan), a distance education institution, looks at expenditure per student, indirect costs, opportunity costs, cost per graduate, and cost per credit. Focus is on the university's economic advantage. It is suggested that additional economies will be realized with satellite broadcasting. (MSE)

Designed for use in calculating the distribution of state aid to colleges in the Wisconsin Technical College System (WTCS) and in preparing financial and enrollment reports, this document provides a summary of projected cost allocations for the WTCS for 1998-99, derived from data submitted by the colleges on cost allocation schedules. Following a…

This report shows net instructional unit costs from fiscal year 1995 through fiscal year 2000. The five sections are: (1) Comparison of Fiscal Year 2000 Net Instructional Unit Cost with Previous Years; (2) Net Instructional Unit Cost in Illinois Public Community Colleges Since Fiscal Year 1995; (3) Fiscal Year 2000 Net Instructional Unit Cost,…

Designed for use in calculating the distribution of state aid to colleges in the Wisconsin Technical College System (WTCS) and in preparing financial and enrollment reports, this document provides a summary of projected cost allocations for the WTCS for 1997-98, derived from data submitted by the colleges on cost allocation schedules. Following a…

This report examines the effects of technological change on Arizona's Maricopa County Community College District (MCCCD) and assesses changes and progress made since the publication of MCCCD's Master Plan for Instructional Computing in 1986. The first section views constant change in computer technology as a running stream and examines the need…