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Business Officer | 3 |
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Numerical/Quantitative Data | 5 |
Journal Articles | 3 |
Reports - Descriptive | 3 |
Reports - Evaluative | 1 |
Reports - Research | 1 |
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Jones, M. Paul; Swieringa, Robert J. – Business Officer, 1996
Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…
Descriptors: Classification, College Administration, Endowment Funds, Higher Education
Kempner, Daphne E.; Shafer, Barbara S. – Business Officer, 1993
The first years of the National Association of College and University Business Officers (NACUBO) pilot project to collect benchmark data on college costs and service levels are discussed, focusing on lessons learned, needs identified, current use of the results, and the project's place in the association's long-term research plan. (MSE)
Descriptors: Benchmarking, College Administration, Data Collection, Databases
Lapovsky, Lucie – Business Officer, 1997
Results of a National Association of College and University Business Officers survey concerning tuition discounting policies found that one-third of higher education's stated revenue stream consists of phantom dollars, with less than 10% of students paying published tuition. Data on freshman and other discounting rates, financial aid strategies,…
Descriptors: Administrative Policy, College Administration, College Freshmen, Educational Finance
World Bank, Washington, DC. – 1986
Key issues in higher education management and finance in China until the end of the century are examined, along with the effect of recent education reform. Attention is directed to: the government's plan for long-term expansion of higher education posed as three alternative targets for enrollment growth; estimated demand for and supply of…
Descriptors: Campus Planning, Capital Outlay (for Fixed Assets), College Administration, Educational Facilities Design

Illinois Community Coll. Board, Springfield. – 1980
A unit cost analysis for fiscal year (FY) 1979 was conducted by the Illinois Community College Board using mid-term enrollment data and uniform accounting information from each of the state's 51 community colleges. Unit costs for instructional areas were determined at three incremental levels: (1) net instructional cost (NIC), which includes…
Descriptors: Ancillary School Services, Building Operation, College Administration, College Credits