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A means by which a nexus can be drawn between a secondary school′s educational operations and its resource allocation is suggested. Resources associated with the school′s teaching and its learning activities are “mapped”, then compared, on a grid of the school′s curriculum arrangements. If it is a non‐government (private)school, the analysis is made by comparing average with“breakeven” class sizes; if it is a government (public)school, the analysis compares the patterns of teaching class periods with pupil periods. The analysis identifies implicit resource cross‐subsidisation among groups of students who take different levels and types of subjects. There is no intention that cross‐subsidisation should be eliminated but decision makers are challenged to justify the revealed pattern of subsidisation in terms of the educational and equity purposes of their school.

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