The aim of this empirical study was to explore the extent and the determinants of management accounting practices' (MAPs) adoption in UK universities. In this vein, the current study serves as a 'stock-take', first reference study for future studies investigating the effects and impact of HE funding changes on accounting systems and practices in…

This paper reviews and examines approaches to determining the financial viability of academic programmes as a critical component of assessing a programme's overall sustainability. Key to assessing the financial viability of a programme is understanding the teaching activities required to deliver the programme and the cost of those activities. A…

In March of each year, the ministry publishes the Operating Grants Manual showing estimated funding allocations for school districts for the upcoming school year. These estimates are based on enrolment projections. On September 30 of the new school year, enrolment is counted and the grants are recalculated based on actual enrolment. The ministry…

A computer facility billing procedure should be designed so that the full costs of a computer center operation are equitably charged to the users. Design criteria, costing methods, and management's role are discussed. (Author/MLF)

Increasingly sophisticated analyses of costs and revenues have contributed to more effective financial management in higher education, with attention focused on ways in which fixed and variable factors contribute to direct or unit costs; analyses of cost-revenue relationships; differential effects of one-time and recurring costs; variety of…

Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)

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…

A computer system at George Washington University prevents unauthorized long distance telephone calls, resulting in a net savings of about 30 percent. (Author/MLF)

Personnel responsible for telecommunications systems need a way to ensure pursuit of the right technology at the right time does not lead them away from considerations of the right price. A three-step method of historical and monthly reviews offers a straightforward means of regaining control of expenditures and tracking costs. (MSE)

It is argued that colleges and universities can use direct allocation costing to provide quantitative information needed for decision making. This method of analysis requires institutions to modify traditional ideas of costing, looking to the private sector for examples of accurate costing techniques. (MSE)

The increased attention to costs in recent years at colleges and universities draws attention to the matter of whether all costs are reflected and accounted for in the institution's internal and external financial reports. One category--capital costs--is thought by some to be overlooked at times. The possible neglect of capital costs in…

Presents a system based on fund accounting highlighting the accountability for resources that have been allocated and expended for the purpose specified but providing relevant cost data for effective educational management. (Author/PG)

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

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)

TECHNIQUES FOR DEVELOPING FINANCIAL AND RELATED COST-EFFECTIVENESS DATA FOR PUBLIC AND PRIVATELY SUPPORTED AMERICAN COLLEGES AND UNIVERSITIES WERE STUDIED TO FORMULATE PRINCIPLES, PROCEDURES, AND STANDARDS FOR THE ACCUMULATION AND ANALYSES OF CURRENT OPERATING COSTS. AFTER SEPARATE ANALYSES OF INSTITUTIONAL PROCEDURES AND REPORTS, ANALYTIC UNITS…