Problems in educational cost accounting and a new cost accounting approach are described in this paper. The limitations of the individualized cost (student units) approach and the comparative cost approach (in the form of fund-function-object) are illustrated. A new strategy, an activity-based system of accounting, is advocated. Borrowed from…

As this report's introduction shows, the New York State commitment to elementary and secondary education has increased state assistance by $3.2 billion (65 percent), from $4.88 billion in 1983-84 to $8.09 billion in 1988-89. School districts also increased local tax revenues almost $2.5 billion, so that total local expenditures increased about…

Compared here is the cost of year-round education (YRE) with that of traditional education in the Oxnard (California) School District in 1981-82. Three approaches were used. The first computes the YRE program costs during the summer when the traditional school is not in session, revealing that an 850-student YRE school incurs $39,299 in costs…

In this report, educational expenditures in New York State are compared with those in states having similar socioeconomic characteristics: California, Illinois, Michigan, New Jersey, and Pennsylvania. Following an overview section, section 2 contains overall school cost comparisons. In 1975-76, New York spent $1,899 per pupil for public elementary…

This document presents national comparisons of higher education support on the following criteria: (1) the tax support obtained from local taxing districts as well as state appropriations, (2) the proportion of each state's population enrolled in the state's higher education institutions, (3) the proportion of total student population in each…

This report is an analysis, by nationally accepted classification, of current operating revenue and expenditures for the West Virginia state system of higher education for fiscal year 1973-74. Data are presented for total operating revenue expenditures, regular educational and general revenue and expenditures, percentage distribution of regular…

This document presents a model for predicting (1) school district spending per pupil, and (2) the effect of alternative forms of school aid. Constrained maximization equations take account of (1) real expenditure per pupil; (2) real school taxes, income taxes, and nonschool property taxes per household; and (3) homeowner's proportion of property…

THE COSTS OF TECHNICAL PROCESSING WITHIN A COOPERATIVE LIBRARY CENTER SERVING A NUMBER OF MEMBER LIBRARIES WERE COMPARED WITH COMBINED COSTS OF OTHER NONMEMBER INSTITUTIONS. IT WAS HYPOTHESIZED THAT THE COST PER MEMBER LIBRARY IN A CENTRALIZED SYSTEM FOR A GIVEN QUALITY OF TECHNICAL PROCESSING WOULD BE LESS THAN THE COST OF SIMILAR TECHNICAL…

Using state-level panel data, this study estimates a simple achievement function in the fixed-effects format to explore further the nexus between school expenditure and student achievement in the United States. Five main points are noted. First, the effect of per-pupil expenditure is positive and carries high statistical significance in some…

The latest installment of the Fordham Institute's "Creating Sound Policy for Digital Learning" series investigates one of the more controversial aspects of digital learning: How much does it cost? In this paper, the Parthenon Group uses interviews with more than fifty vendors and online-schooling experts to estimate today's average…

Will the digital-learning movement repeat the mistakes of the charter-school movement? How much more successful might today's charter universe look if yesterday's proponents had focused on the policies and practices needed to ensure its quality, freedom, and resources over the long term? What mistakes might have been avoided? Damaging scandals…

The demand for higher education and academic research--and the costs of providing them--has risen in recent years, and the search is on for easy answers to limit the financial burdens on families and the government. The most recent suggestion has been to require colleges and universities, especially large and prestigious ones, to spend more of…

In July 1984, the Governmental Accounting Standards Board began its "Measurement Focus/Basis of Accounting" project, which addresses measurement issues and revenue and expenditure recognition problems involving governmental funds. This article explains the project's background, alternatives discussed by the board, and tentative…

An open-minded bibliography on cost techniques for libraries is included. (19 references) (Author/NH)