Because of the nature of school district cash flows, there are opportunities for investing surplus cash and the necessity to borrow cash in deficit periods. The term structure of interest rates makes the manual determination of the optimal financial package impossible. In this research, an integer programming model of this cash management process…

Costing principles are applied to a university by estimating unit costs and their component factors for the university's different inputs, activities, and outputs. The information system used is designed for Fribourg University but could be applicable to other Swiss universities and could serve Switzerland's universities policy. In general, it…

The Microcomputer Program Oriented Budgeting System (MICROCOMP POB) is an accounts payable system intended for use in school districts. The system is based on the general principles of encumbrance accounting and the use of multiple account numbers. For each account number, the primary information provided consists of year to date balances for…