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Trussel, John M.; Bitner, Larry N. – Business Officer, 1996
To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…
Descriptors: Change Strategies, College Administration, Decision Making, Higher Education
Dubois, Ronald; And Others – Business Officer, 1992
This article describes the Chaminade University (Hawaii) information management system which integrates the fiscal system, the chart of accounts, the general ledger, accounts receivable, budgeting, purchasing and encumbrances, accounts payable, and faculty contracts. Briefly described are the initial system, system revision, design concepts, data…
Descriptors: Accounting, Budgeting, College Administration, Databases
