ERIC Number: EJ613242
Record Type: CIJE
Publication Date: 2000
Reference Count: 0
Understanding Expenditure Data.
Dyke, Frances L.
New Directions for Institutional Research, v27 n2 p19-30 Sum 2000
Stresses the importance of common understandings of cost definitions and data collection in order to create reliable databases with optimal utility for inter-institutional analysis. Examines definitions of common expenditure categories, discusses cost-accumulation rules governing financial reporting, and explains differences between direct costs of instruction and overhead (indirect costs). (Author/DB)
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Authoring Institution: N/A
Note: Theme issue: "Analyzing Costs in Higher Education: What Institutional Researchers Need To Know, No. 106.."