Cost analysis by means of a planning-programing-budgeting system in a public school



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The Problem. The problem was to demonstrate how a Planning-Programing-Budgeting System could be used in making a cost analysis in a public school system. It required a two-phased procedure: first, to devise a system of planning, programing, and budgeting by means of which valid cost analyses could be made in relation to accepted objectives; and, second, to apply the system in making a specific cost analysis which could serve as a model for cost-product evaluation in any existing or proposed school program. The focus of this study was a cost analysis of the vocational education program of a selected school system. The points accomplished in this study were as follows: (1) A cost accounting method was constructed that would be compatible with requirements of a Planning-Programing-Budgeting System as to program division, function, activity, object, and grade level. (2) This accounting method (in computerized data processing) produced a cost analysis report that met the requirements of the traditional expenditure budget classifications for monthly budget control. The accounting system also produced a cost analysis that could be used in a program budget. (3) The ratio of vocational education program costs to academic education costs was devised as a demonstration of the viability of the designed method. [...]