ERIC Number: EJ465630
Record Type: CIJE
Publication Date: 1993
Reference Count: 0
The Capital Costs Conundrum: Why Are Capital Costs Ignored and What Are the Consequences?
Winston, Gordon C.
Business Officer, v26 n12 p22-27 Jun 1993
Colleges and universities historically have ignored the capital costs associated with institutional administration in their estimates of overall and per-student costs. This neglect leads to distortion of data, misunderstandings, and uninformed decision making. The real costs should be recognized in institutional accounting. (MSE)
Descriptors: Capital Outlay (for Fixed Assets), College Administration, Costs, Educational Finance, Facility Improvement, Higher Education, School Accounting
National Association of College and University Business Officers. 1110 Vermont Avenue NW Suite 800, Washington, DC 20005. Tel: 800-462-4916; Tel: 202-861-2500; Fax: 202-861-2583; Web site: http://www.nacubo.org
Publication Type: Reports - Evaluative; Opinion Papers; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: N/A