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- W2023790740 abstract "Two systems of transportation are commonly employed to transport school children in the United States: the district-owned system and the contract system. During the school year 1945-46 over 5, 000, 000 school children throughout the United States were transported daily from their homes to school and returned, for which the states expended $129,756, 375. 00.1 Obviously, the sum expended for trans portation has become a significant portion, approx imately 4.5 percent, of our educational budget. The relative cost of district-owned and contract transportation service has been one of the contro versial points in the administration of school bus transportation. If there is a difference in cost due to the factor of ownership, it is a matter o f great importance to school administrators, boards of education, and to the people of the states asa whole to know which system is the more econom ical and to know which system provides the more effective service. A number of transportation-cost studies have compared the costs of district-owned and contract transportation. In nearly every case, these stud ies find that district-owned transportation is more economical than contract transportation. General ly, these transportation-cost studies suffer five major limitations which in turn limit the accuracy of the cost comparisons made. (1) They frequently have failed to enumerate the items of cost included in total costs and appear at times to have over looked certain of these costs, such as, deprecia tion costs of vehicles, buildings, tools and equip ment; interest costs for financing bus and garage purchases; compensation insurance costs for bus transportation employees; and insurance costs for garage, and garage tools and equipment. The fail ure to enumerate such items makes it impossible for the reader to judge the thoroughness with which cost data have been secured. (2) Cost and expend iture often appear to have been used as synonymous terms. There is a significant difference between these terms that should be recognized. Cost i s the monetary value of materials used or service rendered during an accounting period; while ex penditure is the money paid out for materials or i services during an accounting period whether such materials or services are used during that account ing period or not. A cost may or may not be an expenditure during an accounting period. For ex ample, if a school district purchased and used 100 gallons of gasoline during the current accounting period, its monetary value would be both an ex penditure and a cost during that period. If the gas oline had been purchased during the preceding ac counting period but used in the current accounting period, its monetary value would be an expenditure during the preceding accounting period and a cost during the current accounting period. (3) They have failed to state what transportation service home to school, total transportation including special trips, or other?the cost data represent. (4) It is questionable whether previous transpor tation-cost studies have compared costs for com parable district-owned and contract systems of transportation. Generally, studies have compared average cost data for all district-owned transpor tation with average cost data for all contract trans portation without attempting to select for their comparisons schools that are as alike as possible in the number of pupils transported, the number of vehicles operated, the number of miles of daily route and in other factors known to affect the costs of transportation. It is recognized that transpor tation costs tend to be lower where larger numbers are transported, when larger vehicles are used and, in unit costs considering mileage, where bus es are operated a greater number of miles. There fore, it is important in comparative cost studies that transportation systems as nearly alike as pos sible are compared. (5) They have not considered the quality of the service rendered in the transpor tation-cost comparisons made." @default.
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- W2023790740 date "1950-09-01" @default.
- W2023790740 modified "2023-09-25" @default.
- W2023790740 title "A Comparison of Pupil Transportation Costs Under District-Owned and Contract Systems" @default.
- W2023790740 doi "https://doi.org/10.1080/00220973.1950.11010420" @default.
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