A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being competitive and relatively wealthy, are part of a strongly centralized national system; they therefore have less control over some variables. The social orientation of higher education is of less immediate importance than eliminating waste to increase effectiveness, and persuasive program budgets for resource allocation at the national level. The accounting systems, cost components considered, choice of direct or indirect cost allocation, and calculation of unit costs and use of results are compared for the original and modified accounting methods. (MSE)