美国最具财务价值情况，详见下文：

Graduates of these programs earn starting salaries that are about four times what they owe in loans.

The U.S. News Short List, separate from our overall rankings, is a regular series that magnifies individual data points in hopes of providing students and parents a way to find which undergraduate or graduate programs excel or have room to grow in specific areas. Be sure to explore The Short List: College and The Short List: Grad School to find data that matters to you in your college or grad school search.

Ideally, prospective M.B.A. students will know a good business deal when they see one. In a stale economy, they need to figure out if a school s M.B.A. program, which could cost roughly $100,000 at some schools, will be worth it. While some business schools yield little debt but often a low average starting salary for grads, other schools graduates leave school with high salaries and large debt loads. Some business schools hit the sweet spot, and at those schools, recent grads tend to earn a lot compared to what they owe, as shown by their high salary-to-debt ratios.

Of the 136 ranked business schools surveyed by U.S. News in 2011, 132 submitted starting salary data for their 2011 graduates who accepted jobs within three months of graduation. Among those 10,524 graduates, the average starting salary reported was $77,132.

Conversely, 94 ranked business schools submitted indebtedness data for their 2011 grads, and the average amount of debt among 2011 grads from those schools was $47,743. Overall, 93 ranked business schools submitted both starting salary and indebtedness data, and among those schools, M.B.A. students earned 2.1 times more in their starting salaries, on average, than they owed in student loan debt.

Class of 2011 M.B.A. graduates at the 10 schools in the table below earn the highest annual salaries in their first jobs relative to the amount they owe in student debt. Among the 10 schools, grads earn, on average, four times as much in their first-year salaries than what they owe in loans.

The E.J. Ourso College of Business at Louisiana State University Baton Rouge tops the list of best financial value because, even though its 2011 graduates earned less in their first year than those from the other nine schools on the list, Ourso grads also had the least amount of educational debt. The average amount of indebtedness among 2011 Ourso graduates was $8,524 less than a fifth of the average indebtedness among all ranked business schools that submitted debt data to U.S. News.

Overall, the schools with most financial value vary geographically, but Texas yields three of the 10 institutions on the list: Baylor University s Hankamer School of Business, Texas Christian University s Neeley School of Business, and Texas A M University College Station sMays Business School. While Neeley and Mays made the list of business schools with most financial value last year, the only other school to make the list two years in a row is Zicklin School of Business at CUNY Baruch College.

Schools designated by U.S. News as Unranked were excluded from this list. U.S. News did not calculate a numerical ranking for Unranked programs because the program did not meet certain criteria that U.S. News requires to be numerically ranked. In the table below, U.S. News did not include schools that reported starting salaries for fewer than 25 students.

Below are the 10 schools with the most financial value for 2011 graduates:

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