One of several essential tools for assessing how the financial health of educational institutions is evolving is the Consolidated Net Worth Statement. This essay explores various aspects of conventional "funds" balance sheets and compares them with the Consolidated Net Worth. Emphasis is placed on how the Consolidated Net Worth Statement…

This manual covers cost accounting applications and techniques as they apply to institutions of higher education, focusing mainly on the different methods of allocating costs. The manual covers four major costing topics: aggregate institution and systemwide costs; major academic and administrative program costs; academic and administrative…

Some approaches to the financial analysis of educational institutions are discussed. Higher education, and education in general, is viewed as a service industry that relies on human effort, and knowledge about human performance is held to be a prerequisite to understanding how changes in budgets affect educational quality. Long-range planning in…

It is argued that analysis of tuition and fees revenue contributions can enable colleges and universities to develop pricing, admissions, and student aid policies that produce desired financial outcomes. Long-term trends of three tuition and fees revenue contribution ratios are explained and illustrated. (MSE)