Title page for ETD etd-07082010-020209


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
Abstract
The 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

Virginia.

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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