Four closely related cost analysis skills for MSW-level practice are discussed. The appropriateness for social work practice, limitations as planning and administrative tools, models of the tool, and their orientation to practical use are discussed for each skill. (Author/BH)

The effects of school size and school plant utilization on pupil costs of maintenance and operation (M & O) in a large city school system in the South were investigated. School size is significantly and negatively related to pupil costs of M & O. Utilization rate, computed by dividing average daily attendance by the design capacity of the…

Compares the large school district with the small school district in terms of educational costs, student achievement and educational administration. (RK)

Analyzes resource allocations in institutions of higher education to undergraduate costs, graduate costs, and faculty research and teaching time in order to determine educational "productivity." Although real undergraduate costs were found to be much lower than previously assumed, cost-based subsidies and the redistributive effects of higher…

Use of a broadened measure of wealth (including salary income, interest income, dividend income, and capital gains) and of the effective tax rate causes relatively more aid to flow to the low income school districts who, in fact, are now making the largest effort. (Author/IRT)

The current funding of research in Australia's universities is examined, including the recent forces that have changed the research system and resource allocation, allocations by field, expenditures per researcher by field, and measures of and emphasis on productivity. Prospects for research in the late 1980s are discussed. (MSE)

To provide a consistent and reliable means for comparing local school budgets, data provided by approximately 1,100 administrators are assembled by per pupil operating expenditure and allocated to various functional categories. Regional variation in the sources of funding is demonstrated. Instructions for obtaining an individualized district…

Provides a detailed guide to preparing library budgets and describes several types of budgets. Steps to preparing a final document are outlined, including identifying objectives, assessing and prioritizing needs, data collection and analysis, presentation to the funding agency, and evaluation and monitoring of the final budget. (CLB)

Rational and political theories of education budgeting are critiqued using comparative field data on the management of declining resources in 10 urban school systems. A new rational theory is introduced that explains events in these cities; restructures rational theory; and incorporates political, economic, and administrative concepts. Included…

Results of an analysis of state-federal expenditures for community services between Fiscal Years 1977 and 1984 are summarized. Important trends identified include rapid real economic growth in total nationwide community spending, in federal Intermediate Care Facility for the Mentally Retarded reimbursements, and in funds derived from state-source…

Discusses philosophy and economics of charging users for library services. Free services are advocated for reasons of equal access and intellectual freedom, and alternatives to charging are suggested, citing Seattle Public Library as an example. Opinions and statistics on library fees excerpted from the current literature are included. (CDD)

Discusses ways to reorganize private libraries in order to provide better services to users. Specific suggestions are provided for analyzing the library, its staff, and its services, to determine the extent of reorganization needed and to implement change in a manner most suited to the special environment of the private library. (Author/EM)

This analysis of the impact of the Reagan moratorium on government publishing focused on the format and content of printed publications issued by the Department of Health and Human Services during the freeze. The changes observed were not those expected given the presidential guidelines. (CLB)

Consideration of a wide variety of options in maximizing income and controlling expenditures is recommended for Australian universities. Although marketing, fund raising, investment, and other income-producers are possibilities, tight control of expenditures is seen as the most effective retrenchment strategy. (MSE)

This article reports the results of a comprehensive analysis of a school finance formula implemented in Virginia in 1974-75, the purpose of which was to provide increased fiscal equity throughout the state. Results show, however, that per-pupil revenue disparities have actually increased since that time. (TE)