Indexing is a tool that can be used with longitudinal, quantitative data for analysis of relative changes and for comparisons of changes among items. For greater accuracy, raw financial data should be deflated into constant dollars prior to indexing. This paper demonstrates the procedures for indexing, statistical deflation, and the use of…

The Higher Education Finance Manual (HEFM) is intended to serve as a guide to higher education planners and managers in their understanding and use of institutional finance data. It addresses higher education finance data from the layman's perspective. The document includes definitions of accounting terms and descriptions of generally accepted…

The applicability and validity of NCHEMS' Information Exchange Procedures (IEP) to major research universities are examined. IEP enables peer institutions to compare information about their resources. Evaluation of the IEP costing methods are examined in this document, which is intended as an appendix to "Evaluation of the IEP Costing…

The current efforts of the Association of American Medical Colleges to test the feasibility of broadening the application, utility, and scope of the cost-finding studies conducted by many academic health centers and individual schools of the health professions are examined. The current effort is an outgrowth of the existing foundations of cost…

One critical aspect of costing system methodologies is examined: the effects of average costing by course level on program unit cost. The direct costing methodologies used in two costing systems are compared. One is the internally developed Purdue University Cost Study; the other, the NCHEMS Costing and Data Management System. The comparison…