Literaturnachweis - Detailanzeige
Autor/in | Beaufond-Marcano, Rafael Emilio |
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Titel | A Description, Analysis, and Evaluation of the Financial Structure of Four Private Universities in the Consortium of Universities of the Washington Metropolitan Area between 1973-74 and 1982-83. |
Quelle | (1984), (435 Seiten)
PDF als Volltext |
Sprache | englisch |
Dokumenttyp | gedruckt; online; Monographie |
Schlagwörter | Hochschulschrift; Dissertation; Budgeting; Economic Factors; Educational Finance; Expenditures; Financial Problems; Financial Support; Fiscal Capacity; Higher Education; Inflation (Economics); Money Management; Operating Expenses; Private Colleges |
Abstract | Financial patterns at American University, Catholic University, George Washington University, and Georgetown University were investigated. Specific areas of concern include: revenue sources and expenditures, balance sheet formats, financial health, the effect of external factors such as enrollment and inflation, financial performance, ability to repay debts, degree of financial risk, and trends in financing the institution. Balance sheet ratios, performance ratios, and nonfinancial ratios (e.g., expenditure per student) were computed. The institutions were different in financial structure composition, management styles, and trends, but similar in problems, including ways to control internal inflation and operating/maintenance expenses and debt burdens. The universities had a relatively high degree of exposure to financial risk with limited possibility of reduction under the present economic conditions. The schools also had a deficiency in educational and general revenues to cover educational and general expenditures. Additional findings and an extensive literature review are provided. (SW) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |