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Author Fountaine, Howard Drew, author.
Title Activity-based costing in charter schools : facilitating systemic reform through better understanding of resource use / by H. Drew Fountaine.
Published [Northridge, California] : California State University, Northridge, 2011.
LOCATION CALL # STATUS
 Electronic Book  LB2369 .Z962 2011 F68eb    ONLINE
  
Description 1 online resource (viii, 176 pages) : charts, forms, black and white.
Content Type still image
text
Format online resource
File Characteristics text file PDF
Thesis Ed.D. California State University, Northridge 2011.
Bibliography Includes bibliographical references (pages 165-170).
Summary This study developed and implemented an Activity-Based Costing analysis at a charter school. The project provided school leaders with a cost analysis that related costs directly to what the school produced, and the specific activities that produced the school's services. Through multiple interviews, observations, and surveys a costing structure was designed and built using the Activity-Based Costing method, and the charter school's costs for a fiscal year were analyzed in that format. Various cost reports were presented to the charter school's leadership including reports for the school as a whole and reports focusing on the costs of particular components of the school. The total cost of delivering a year of instruction was presented with traceability to exactly what was consumed to produce that year of instruction. Specifics such as how much teacher time and its cost were spent on instruction versus planning, parental engagement, or any other activities are clearly identifiable. Numerous reports focused on specific school activities and services were presented, such as the incremental cost to educate students with special needs; costs on these reports are also clearly identifiable and traceable to who performs the activities and the cost of those activities. These Activity-Based Costing reports provided meaningful insights to this school's leadership; upon review of the Activity-Based Costing reports, leadership determined that several structural elements of the school should be reviewed to improve school effectiveness. Suggestions for further research are proposed, including longitudinal studies to evaluate benefits produced over time by the Activity-Based Costing information, implementation at other charter schools to determine if similar benefits are attained, and making Activity-Based Costing part of ongoing monthly management reporting. The potential value of Activity-Based Costing data in arguments for changes to state funding or as support for grants is also proposed.
Note Description based on online resource; title from PDF title page (viewed on November 29, 2011).
Subject Activity-based costing.
School budgets.
Charter schools.
Local Subject Dissertations, Academic -- CSUN -- Education -- Educational Leadership and Policy Studies.
OCLC number 849936245