Descriptor
| Comparative Analysis | 1 |
| Costs | 1 |
| Data Collection | 1 |
| Databases | 1 |
| Definitions | 1 |
| Expenditures | 1 |
| Higher Education | 1 |
| Institutional Research | 1 |
| School Accounting | 1 |
| Standards | 1 |
Source
| New Directions for… | 1 |
Author
| Dyke, Frances L. | 1 |
Publication Type
| Journal Articles | 1 |
| Reports - Descriptive | 1 |
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Peer reviewedDyke, Frances L. – New Directions for Institutional Research, 2000
Stresses the importance of common understandings of cost definitions and data collection in order to create reliable databases with optimal utility for inter-institutional analysis. Examines definitions of common expenditure categories, discusses cost-accumulation rules governing financial reporting, and explains differences between direct costs…
Descriptors: Comparative Analysis, Costs, Data Collection, Databases
