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|Other Titles:||Determining the Education Budgetary Expenses of Taiwanese Elementary Schools through the Professional Judgment Approach: The Exploration of a New Approach|
Department od Education, NTNU
This study reviews the existing approaches toward budgeting educational expenses in Taiwan and tries to identify an appropriate resolution for determining educational funds. Since the Professional Judgment Approach is bestin terms of roviding rationale for determining educational expenses and is particularly more suitable for areas which do not implement standardized achievement tests, it is modified here and then used as a major approach to determine financial adequacy.The following are the steps adopted in this research: First, a group of consultants and two groups of educational experts are recruited. Second, the consultants establish an educational budgetary principle so that the experts can design strategies to allocate resources for elementary schools. Third, based on the information provided by the experts, the consultants calculate an individual students's unit cost. Fourth, the cost is adjusted so as to stay in line with student characteristics and variations within different areas. Fifth, the situation of diseconomies of scale is corrected. Sixth, the cost is adjusted on the basis of the price index. Next, a formula is derived-the unit cost of each student multiplied by the number of students, thus taking into account the average needs of general students plus the extra needs of handicapped students; finally, the adjustment for variations within areas, the correction for the diseconomies of scale, and the adjustment of the price index are added in.
|Appears in Collections:||教育研究集刊|
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