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| Autor/in | Arnold, Robert |
|---|---|
| Titel | Educational Costs. |
| Quelle | (1992), (13 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Stellungnahme; Leitfaden; Budgeting; Cost Effectiveness; Costs; Educational Finance; Elementary Secondary Education; Expenditure per Student; Expenditures; Organizational Effectiveness; School Accounting |
| Abstract | 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 business accounting procedures, this method views activities in terms of their value-added potential. The steps of an activity-based cost-accounting system are outlined. Conclusions are that the functional cost-per-student systems have significant limitations and that no link has been demonstrated between function and performance measures. Activity-based cost accounting identifies what adds value to educational processes and what does not. Four tables and one figure are included. (Contains 13 references.) (LMI) |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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