Effectively Allocating Revenue and Expenses by Division
Digital Pass
Schools can benefit from considering cost effectiveness by division — understanding the operating loss (or surplus) of each division, the loss (or surplus) per student, and the tuition gap (if any) that needs to be covered through donations or investment earnings. This session will introduce a template that uses several assumptions to allocate the revenue and expenses of the school between divisions as well as a supplemental spreadsheet that calculates the costs per lower school class section, and thus the breakeven number of students needed to cover the direct operating costs of each class section.
Learning Objectives:
Participants will learn how to determine the operating costs for each of their divisions, the cost per student, the costs of each lower school class section, and thus the breakeven number of students per lower school class section.
