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Heller, Michael; King, Francis P. – Research Dialogues, 1994
This paper describes a method of projecting inflation-adjusted (real) retirement benefit replacement ratios for defined contribution retirement plans such as TIAA-CREF (Teachers Insurance and Annuity Association--College Retirement Equities Fund). The illustrated ratios are comparable to the ratios in defined benefit plans that result…
Descriptors: Economic Factors, Fringe Benefits, Higher Education, Inflation (Economics)
Taylor, Bryan J. R. – Association for Institutional Research, 1986
A comparative budget analysis approach employed by British universities is discussed. The British funding system analyzes in detail unit costs and marginal costs and undertakes comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.…
Descriptors: Budgeting, College Administration, Computer Oriented Programs, Departments