This sixth version of "A Manual for Manpower Accounting in Higher Education" is the product of a six-year joint effort by NCES and NCHEMS. Data on manpower resources within an institution reflects the nature, amount, and use of the asset or resource that its personnel represent. Conventional personnel data, by contrast, typically consist only of items important in distinguishing between individuals. Effective management of an institution demands that both types of data be maintained. Information needed for the planning and management of manpower resources should be: (1) descriptive of the kinds and amounts of resources available to the institution (analogous to a description of the various fund groups and the dollars available for allocation in each); (2) information about the allocation of these resources to programs and their use there (the equivalent of budget and expenditure information); and (3) information about the activities conducted by manpower resources (the analog of objects of expenditure). A useful description of the pool of available manpower resources also requires both some way of classifying the resources that will allow differentiation of distinctly different ones; and a way of measuring the amounts of each type of resource available for assignment in the institution. (MSE)