It is argued that colleges and universities can use direct allocation costing to provide quantitative information needed for decision making. This method of analysis requires institutions to modify traditional ideas of costing, looking to the private sector for examples of accurate costing techniques. (MSE)

Zero-base budgeting is a management tool that provides a system that is responsive to change, incorporates sound principles of management, satisfies the need to effectively shift resources, and does not overload the budget staff. (Author/MLF)

To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

School-site budgeting puts the burden of responsibility directly on the local school and allows for more public involvement; however, it increases responsibilities and demands on time for administrators and teachers. (MLF)

This handbook is primarily intended to serve as a primer for transit system managers who have not had any formal financial education through college classes, professional development programs, or extensive on-the-job programs. The following topics are covered: financial planning techniques for transit (beginning the financial planning process,…

Describes the basic concepts and suggested procedures for introducing zero base budgeting. (Author/MLF)

Discusses advantages of a centralized school district plan for computer utilization at building, district, and state-federal level, and reviews categories of information required for computer applications--staff personnel, accounting, pupil records, classroom/instruction, and administrative support services--by outlining each category to indicate…

Defines computerized functional business games as those focusing on decision making and integration in the areas of accounting/finance, marketing, personnel/human resources, and production/operations. Nine currently available games are reviewed and evaluated in the context of a learning model. (Author/LRW)

Describes the use of online accounting systems as a means of integrating diverse data and providing different levels of analysis for managers. An appendix provides examples of reports produced by online systems. (CLB)

Focuses on techniques used to gather data on costs of library and information services. Uses of library cost data are identified, including setting prices for services, making informed management decisions, and communicating with funding agencies. (CLB)

This booklet for trustees of higher education institutions offers guidelines to help trustees understand the institution's financial statements. Individual sections describe the three major financial statements and cover topics such as: (1) standards of the Financial Accounting Standards Board; (2) the "statement of financial position,"…

College administrators often overlook the valuable assistance than can be provided by the college internal audit unit as they implement principles of total quality management. This unit is in a good position to conduct performance audits of departments and programs, the results of which can provide meaningful information to assist in…

This instructor guide for a unit on financial analysis in the PACE (Program for Acquiring Competence in Entrepreneurship) curriculum includes the full text of the student module and lesson plans, instructional suggestions, and other teacher resources. The competencies that are incorporated into this module are at Level 2 of learning--planning for…

This two-volume textbook and collection of overhead transparency masters is intended for use in a course in setting up a small business. The following topics are covered in the first volume: getting off to a good start, doing market research, forecasting sales, financing a small business, understanding the different legal needs of different types…

Over 200 microcomputer software packages applicable to vocational education are listed. Most of the programs are available for the Apple, TRS-80, and Commodore microcomputers. The packages have been reviewed, but have not been formally evaluated. Titles of the programs with names and addresses of the distributors are provided. Telephone numbers…