This article describes the benefits one gets when big schools roll out highly effective eProcurement systems--strategic improvements and savings. eProcurement systems are hot again in higher education, driven by unrelenting cost containment demands, along with industry shifts that have consolidated choices and brought top products to the…

This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

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…

Colleges and universities sell education at a price that is far less than the cost of its production. Student subsidies are a permanent feature of higher education economics, representing a large part of total costs. Cross-subsidizing, with one activity supporting another, is common, and even students who pay full costs and do not get direct…

The issue of whether institutions of higher education should cost account space and physical plant operating and maintenance expenses to their academic programs is examined. Space costing is cited as a philosophical base for cost accounting space, operating, and maintenance expenses to the individual academic unit of an institution. (Author/MLW)

Discusses searching from remote workstations by novice undergraduate users based on experiences at Furman University (South Carolina). Highlights include CD-ROM databases versus online searching, including costs; electronic resources at Furman University, including a special lab for biology and chemistry majors; front-end search aids; and software…

Nova Southeastern University, Florida, has implemented a variety of techniques of cost containment for campus credit card transactions. These include restricted card acceptance parameters, careful merchant rate negotiation, increased automation of transaction processing, and sophisticated processing techniques. The university has demonstrated…

The National Association of College and University Business Officers (NACUBO) has identified public policy issues of interest to its membership in 1997, including those in budget and appropriations, college costs and pricing, distance learning and technology, environmental health and safety, federal audit and accounting standards, Higher Education…