At San Diego State University, special card access terminals, attached to 32 copiers in 18 campus buildings, report each transaction to a central processor. This system controls access, bills the users by department, and provides comprehensive information on the copiers. (Author/MLF)

Examines traditional costing models utilized in higher education and pinpoints shortcomings related to proper identification of costs. Describes activity-based costing systems as a superior alternative for cost identification, measurement, and allocation. (MLF)

Notes that the new chair of the Board of Directors of the National Association of College and University Business Officers, Bret Hartley, has had a campus career (at Florida state institutions) characterized by collaboration and delegation. Highlights six major endeavors of the organization in the coming year. (DB)

This handy desk reference will help readers and their institutions develop and maintain a professional environment that will maximize efficiencies and provide the necessary skills to properly manage operations and portfolios while ensuring that students receive fair and equitable service and opportunities. Written for business officers, financial…

Because of financial and management pressures forced on almost all institutions, a school business officer is required who speaks out on academic matters as well as business matters and can stand up to the new pressures and opportunities. (Author/MLF)

Asserts that although employees are bringing legal cases across the spectrum of discriminatory behaviors, lawyers who advise higher education see two particular areas of concern right now: age discrimination and retaliation against complaints. Discusses what business officers need to understand in order to prevent nightmare legal problems. (EV)

Describes one model for structuring business affairs within academic administration, the senior academic business administrator (SABA), used at Texas A and M University. Discusses the path to the position, staffing, functional and professional challenges, professional development, and trends in the field. Also describes the author's personal…

Asserts that the complexity of interrelated energy management factors means that business officers have to be more closely involved in assessing and communicating the effects of energy on campus maintenance and operations and utility budgets. Discusses identifying appropriate energy initiatives, developing realistic utility infrastructure plans…

Contends e-business is particularly the domain of college and university business officers, with today's officers facing an unprecedented opportunity to exercise a critical leadership role in the deployment of advanced information technology solutions on campus. Describes relevant issues and advances, and presents ten initiatives that business…

Offers guidelines to college business officers concerning investments in real estate and the unrelated business income tax (UBIT), which requires tax-exempt organizations to pay federal and state taxes on income earned from a trade or business unrelated to their tax-exempt purpose. Considers real estate investment funds, exposure to UBIT, avoiding…

With outsourcing, colleges can focus on their primary mission rather than on managing an auxiliary service that may compete with private sector alternatives. Discusses when an institution should outsource; what businesses can bring to educational communities; the role of business officers in outsourcing; how to ensure successful outsourcing; why…

To assist college business officers in developing a distance education approach, addresses four questions: (1) Why pay attention to distance education? (2) How might distance education be structured at your institution? (3) What role should you play in distance education? (4) What risk do you take by not becoming involved? (EV)

Colleges and universities are saving their recyclables for collection, but paying less attention to developing markets for recycled materials. Institutions can help by purchasing recycled paper. Costs can be reduced through contract and consortium buying and user conservation measures. (MSE)

In addressing the Governmental Accounting Standards Advisory Board, the National Association of College and University Business Officers' president urged the accounting standards boards to work together to establish a multiyear accounting research agenda for higher education. (Author/MSE)

In higher education institutions, decisions about spending patterns are established in the budget and executed by a diverse, decentralized group of institutional managers. To make the budget a vibrant management tool, each institutional constituency must view it as a document that helps advance institutional mission as well as a way to measure…