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Memorial University - Electronic Theses and Dissertations 3
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Document Description
TitleA unit cost analysis of the educational expenditures of a selected school district in Newfoundland and Labrador, 1970-1971
AuthorVincent, Cluney Wycliffe George
DescriptionThesis (M.Ed.)--Memorial University of Newfoundland, 1974. Education
Paginationxviii, 130 leaves : ill.
SubjectEducation--Newfoundland and Labrador--Finance
Degree GrantorMemorial University of Newfoundland. Faculty of Education
Spatial CoverageCanada--Newfoundland and Labrador
NotesBibliography: leaves 107-111
AbstractThe purpose of this study was to conduct an analysis of the financial operations of a selected school district in the province of Newfoundland and Labrador for the school year 1970-1971. -- Three phases comprised the design of the study: (1) anticipatory preparation, (2) procedural methodology, and (3) findings and analysis. More explicitly, anticipatory preparation involved the development of uniform terminology, the establishment of a performance-based expenditure classification system, and the determination of the accounting basis. The procedural methodology or unit costing entailed the determination of the following, before the chosen per pupil costs of specified areas could be estimated: (1) the period of time, (2) the appropriate pupil unit, (3) the areas to be included, (4) the proration basis, and (5) the actual or accrued costs. Findings and analysis involved: (1) the extrapolation of the major findings, and (2) the analysis of the findings and cost data to make comparisons, predict trends, and draw inferences. -- Data were obtained from the financial ledgers of the school district and from primary sources. The Faculty Workload Survey questionnaire provided data regarding the teaching staff in the district. Initial treatment of the data included prorating the costs to schools, and where possible, to subjects and program routes. Final treatment of the data involved the calculation of cost figures; namely, (1) the total operational costs in the district, (2) the cost per pupil in the district, (3) the cost per pupil in each school, (4) the cost per pupil in each subject, (5) the cost per pupil in each subject cluster, and (6) the cost per pupil in each grade level or program route. -- The total educational operational expenditures in the school district amounted to $1, 763, 164.28 which averaged an estimated per pupil cost of $327.48. Direct instructional salaries accounted for 58.4 per cent of this amount. -- It was found that there were significant differences among costs per Divisions, resulting primarily from differences in direct instructional costs. In Divisions I, II, and III the most expensive subject cluster was Language Arts, while in Division IV the most expensive subject cluster was Mathematics. The cost per pupil per Division increased steadily from Division I through to Division IV inclusive. In Division IV it was found that the cost of the General Diploma route was significantly more expensive than the Academic Matriculation route.
Resource TypeElectronic thesis or dissertation
FormatImage/jpeg; Application/pdf
SourcePaper copy kept in the Centre for Newfoundland Studies, Memorial University Libraries
Local Identifier75350956
RightsThe author retains copyright ownership and moral rights in this thesis. Neither the thesis nor substantial extracts from it may be printed or otherwise reproduced without the author's permission.
CollectionElectronic Theses and Dissertations
Scanning StatusCompleted
PDF File(13.00 MB) --
CONTENTdm file name154591.cpd