Type of Document Dissertation Author Parham, Prince Edward URN etd-07082010-020209 Title A proposed systematic approach to cost analysis for selected secondary trade and industrial education programs in Virginia. Degree Doctor of Education Department Vocational and Technical Education Advisory Committee
Advisor Name Title Duenk, Lester G. Committee Chair Beamer, Rufus W. Committee Member Bryant, Clifton D. Committee Member Elson, Donald E. Committee Member Garner, Melvin H. Committee Member Morgan, Samuel D. Committee Member Keywords
- Fiscal data collection
Date of Defense 1977-07-05 Availability restricted AbstractThe purposes of this study were: (1) to develop a systematic
approach to fiscal data collection and (2) to analyze these data to determine
the cost of selected trade and industrial education programs in
The four vocational-technical centers utilized in the study were
selected according to: (1) geographic location and (2) years of
operation. Centers chosen were urban and rural, representing three
geographical regions of the State of Virginia.
The objectives of this study were: (1) to set forth in general
terms the components of cost analysis for selected trade and industrial
education programs in Virginia, (2) to identify the cost of specific
selected trade and industrial education programs in Virginia, (3) to
present the methodology for a systematic approach for fiscal data
collection in selected trade and industrial education programs in
Virginia, and (4) to present cost data which may be utilized by administrators
and local directors of vocational education in evaluating
selected trade and industrial education programs.
Limitations of the study were: (1) all data were based on actual
expenditures for a one year period, (2) vocational-technical centers were selected which had been in operation for at least four years, (3)
only regular trade and industrial education programs were utilized in
this study, and (4) transportation of students and amortization of
equipment were not included in this study.
Expenditure items used in the study were determined by a panel
of experts who agreed that the expenditures were attributable to vocational
education costs. All expenditures utilized in this study were
included in the list approved by the panel.
The study required personal examination of records and reports
maintained by: (1) vocational-technical centers, (2) local school
agencies, and (3) the Division of Vocational Education, State Department
of Education. Fiscal data were retrieved and analyzed by vocational-
technical centers and by specific programs which permitted a
per student cost to be attained.
The study revealed that: (1) instructional salaries comprised
the largest percentage of the total expenditures, (2) maintenance
appeared to be very low in the percentage of total cost, (3) 68.4
percent of total costs was borne by the local school district and 31.6
percent was borne by the state, (4) the program with the largest
percentage of total cost was Practical Nursing, (5) centers offering
more programs experienced a lower per student cost than centers
offering fewer programs, (6) there was a range of per student expenditure
from $528.11 to $832.56, with an average per student cost of
$692.27 for all four centers, and (7) the range of costs per student
for all programs at all centers was from $296.55 to $1,096.03.
Because of diverse accounting and expenditure methods found in
local school districts the necessary forms for fiscal data collection
and analyses were developed. The systematic approach and design was
as follows: (1) determine which are bonafide costs, (2) condense the
aforementioned classification list to fit the local accounting system,
(3) collect data, (4) determine sources of funding, (5) prorate cost,
(6) compute total cost for each expenditure classification, (7) compute
total cost for each program area, (8) compute the unit costs, and (9)
list student cost by programs.
A self-contained packet for the systematic approach and analysis
utilized in the study was developed and is included in Chapter 5 for
use by local directors of vocational education.
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