Principles of School Business Management

by Wood, R. Craig; Thompson, David C.; Picus, Lawrence O.; Tharpe, Don I.

• ISBN13: 9780910170703
• ISBN10: 0910170703
• Edition: 2nd
• Format: Hardcover
• Copyright: 2003-01-01
• Publisher: Rowman & Littlefield Education

Summary

A must-read for anyone involved in school business management, this comprehensive textbook addresses a broad range of topics--from the basics of accounting principles to strategic planning, legal liability, taxation, purchasing, budgeting, and management information systems. Chapters focus on such key issues as total quality management, site-based management, and the future of school business management. Each chapter is designed to serve as a stand-alone teaching unit or as a reference to an area of particular interest.

Table of Contents

Preface	xii
Authors	xiii
Introduction to School Business Management	1	(1)
Introduction	1	(1)
Historical Overview	1	(2)
The Growth of a Profession	3	(2)
The Role of the School Business Administrator	5	(2)
Areas of Responsibility	7	(2)
Professional Preparation and Certification	9	(3)
Personal Attitudes and Values	12	(1)
When is a School Business Administrator Needed?	13	(3)
Elements of Future Educational Reform	16	(2)
Code of Ethics	18	(1)
Summary	18	(1)
Endnotes	19
Legal Context of the Public School District	1	(1)
Introduction	1	(2)
The Local School District as a Legal Entity	3	(1)
Authority to Act	4	(1)
Legislative Delegation of Authority	5	(3)
Appropriate Administrative Delegation of Authority	8	(3)
Shared Authority With Another Administrative Agency	11	(3)
Other Loci of Authority or Power	14	(1)
Written Constitutions	14	(1)
Federal Constitution	15	(2)
State Constitutional Sources	17	(1)
State Boards of Education	18	(2)
Federal Statutes	20	(2)
Contracts	22	(1)
Liability	23	(1)
Summary	24	(1)
Endnotes	25
Taxation	1	(1)
Systems of Taxation	1	(13)
Tax Concepts and Fundamentals	14	(14)
Evaluating Tax Bases	28	(26)
Endnotes	54
Management Theories	1	(1)
Introduction	1	(1)
The Development of Management Theory	2	(8)
Theories of Organizational Structure	10	(10)
Organizational Culture	20	(6)
Organizational Change	26	(4)
Overall Summary	30	(1)
Endnotes	31
Strategic Planning	1	(1)
Introduction	1	(1)
Planning Theory	2	(11)
General Limitations on Planning	13	(4)
Social Context of Planning	17	(2)
Broad Planning Concepts	19	(8)
Strategic Planning	27	(9)
Summary	36	(1)
Endnotes	36
Fiscal Equity Challenges	1	(1)
Introduction	1	(1)
Origins of School Funding Challenges	2	(1)
Federal Origins	3	(4)
The Federal Case	7	(4)
Subsequent Federal Litigation	11	(2)
State Origins	13	(1)
The State Case	13	(1)
Early State Cases	14	(8)
Later Reform Cases	22	(3)
Active State Cases	25	(1)
Summary	26	(12)
Endnotes	38
Legal Liability	1	(1)
Introduction	1	(1)
Historical Perspectives	1	(2)
Doctrine of Sovereign Immunity	3	(8)
Tort Liability	11	(20)
Defamation and Student Records	31	(7)
Summary	38	(1)
Endnotes	38
Personnel	1	(1)
Introduction	1	(1)
The Personnel Function	1	(10)
People and Organizations	11	(11)
Personnel Planning	22	(30)
Summary	52	(1)
Endnotes	53
Collective Negotiations	1	(1)
Introduction	1	(2)
Collective Bargaining in Public Education	3	(2)
Collective Bargaining Issues	5	(5)
Appropriate Subjects for Bargaining	10	(1)
Breakdowns in the Negotiating Process	11	(2)
Arbitration	13	(1)
Other Solutions	13	(1)
Grievance Procedures	14	(4)
Collective Bargaining and Management Rights	18	(3)
Collective Bargaining Within Site-Based Management	21	(3)
Roles of School Business Administrators	24	(14)
Resolving Negotiation Impasses	38	(4)
Summary	42	(1)
Endnotes	42
Reduction-In-Force	1	(1)
Introduction	1	(1)
Planning for RIF	1	(3)
Financial Exigencies	4	(1)
Job Security	5	(2)
Financial Insolvency	7	(1)
Enrollment Declines	8	(1)
Authority of the Board of Education	9	(9)
Summary	18	(8)
Endnotes	26
Accounting	1	(1)
Introduction	1	(1)
Accounting Functions in School Systems	1	(1)
Purposes of the Accounting Function	2	(5)
Unique Characteristics of Accounting for Public School Systems	7	(4)
The Fund Structure: A School System's Financial Structure	11	(2)
Purpose of Each Fund and Accounting Group	13	(9)
Books of Record	22	(24)
Summary	46	(5)
Endnotes	51
School District Budgeting	1	(1)
Introduction	1	(1)
Budget Defined	1	(3)
An Historical Perspective on Budgets and Budgeting	4	(1)
Federal Budget Policy: The Early Years	4	(1)
Federal Budgets Following the Civil War	5	(1)
The Movement for Budgetary Reform	5	(2)
Federal Budgeting in the Twentieth Century:	7	(1)
Approaches to Budgeting	8	(3)
Features of Classical Budgets	11	(1)
Line-Item Budgets	12	(1)
Program Budgeting	13	(4)
Zero-based Budgeting	17	(3)
Steps in the Budget Process	20	(23)
Administering the Budget	43	(1)
Conclusion: The Future of School District Budgeting	43	(1)
Endnotes	44
Financial Management and Cash Flow	1	(1)
Introduction	1	(1)
Cash Management Goals	2	(5)
Cash Budgeting	7	(6)
Borrowing	13	(2)
Selecting a Financial Institution	15	(2)
Investment Instruments	17	(5)
Investment Strategies	22	(1)
Summary	23	(1)
Endnotes	23
Quantitative Decision Making	1	(1)
Introduction	1	(1)
Conceptual Framework	2	(2)
Models	4	(3)
Quantitative Tools for the School Business Administrator	7	(14)
Cost Analysis	21	(13)
Linear Programming	34	(5)
Decision Case	39	(2)
Summary	41	(1)
Endnotes	41
Management Information Systems	1	(1)
Introduction	1	(5)
A Framework for Analyzing Management Information System Needs	6	(1)
The Systems Study	7	(1)
Preliminary Analysis	8	(7)
Input and Output Analysis	15	(7)
Selection	22	(5)
Design	27	(7)
Evaluation	34	(1)
Managing the Design and Implementation of Information Systems	35	(5)
Training	40	(1)
Endnotes	41
Total Quality Management	1	(1)
Introduction	1	(1)
What is TQM?	2	(2)
The ``Fit'' Between TQM and the School Business Office	4	(4)
Implementation of TQM in a School District	8	(2)
Sub-Systems to the TQM Model	10	(4)
Common Problems with TQM Implementation	14	(2)
Endnotes	16
Capital Outlay and Bonding	1	(1)
Introduction	1	(1)
Historical Setting	1	(1)
Recent Trends	2	(1)
Bond Referendums	2	(1)
Construction and Interest Costs	3	(1)
Population Projections	4	(1)
Bonds	5	(38)
Summary	43	(1)
Endnotes	44
Facility Planning and Management	1	(1)
Introduction	1	(2)
Long-Range Planning	3	(3)
Site Selection and Acquisition	6	(5)
The Design Process	11	(4)
Architectural Contract	15	(7)
The Construction Process	22	(9)
Maintenance and Operations	31	(6)
Future Issues	37	(1)
Endnotes	38
Risk Management	1	(1)
Introduction	1	(1)
Qualifications of a School District Risk Manager	2	(5)
Fundamentals of Risk Management	7	(3)
Legal Aspects	10	(8)
General Issues	18	(4)
OSHA-Occupational Safety and Health Act	22	(2)
Fundamentals of Insurance	24	(18)
Summary	42	(1)
Endnotes	42
School District Purchasing	1	(1)
Introduction	1	(1)
The Procurement Function	1	(2)
Methods of Purchasing	3	(11)
Additional Purchasing Arrangements	14	(1)
Standardized Lists	15	(1)
Procurement Procedures	16	(7)
Warehousing and Distribution	23	(3)
Purchasing: A Systems Approach	26	(2)
Endnotes	28
Pupil Transportation	1	(1)
Introduction	1	(1)
The Scope of Pupil Transportation	1	(5)
An Historical Perspective on Pupil Transportation	6	(1)
Funding Pupil Transportation	7	(4)
Operation of a Pupil Transportation System	11	(6)
Other Issues in Pupil Transportation	17	(5)
Summary	22	(1)
Endnotes	22
Foodservice	1	(1)
Introduction	1	(1)
History of the Foodservice Function	2	(14)
Nature of the Current Basic Program	16	(4)
Organizing for Foodservice Operations	20	(5)
Staffing and Structure	25	(4)
Administration and Financial Management	29	(10)
Conclusion	39	(1)
Endnotes	40
Site-Based Management	1	(1)
Introduction	1	(1)
Defining Site-Based Management	1	(3)
Framework for Successful Implementation	4	(4)
School District Budgeting Procedures	8	(3)
Authority Changes for Site-Based Management	11	(1)
Relief from Regulation	12	(1)
The Role of School-Site Councils	13	(3)
Site-Based Management as a Tool for Improving School Accountability, Productivity, and Flexibility	16	(2)
Summary	18	(1)
Endnotes	19
School Business Management and Future Issues	1	(1)
Introduction	1	(1)
Index