Managerial Analysis

Managerial accounting uses financial statement, internal qualitative, and cost accounting data to provide information to management for decision making.

Managerial Analysis and Decision Support

Managerial Analysis and Decision Support (MADS) was conceived and developed by the Managerial Accounting Subcommittee of NACUBO’s Accounting Principles Committee. MADS is currently an online publication that is designed to help you make sense of today's world and provide the right tools to make the right decisions.

NACUBO Cost of College Project

The NACUBO Cost of College Project develops a common methodology for calculating the cost of an undergraduate education at the full range of colleges and universities around the country.

Government Research

Perhaps the best example of cost accounting in higher education is the accumulation, recording and analysis of cost data by research universities when preparing the facilities and administrative rate study for negotiation with the federal government and other research sponsors. Office of Management and Budget circulars, particularly A-21, provides cost pool allocation rules. You can find the OMB circulars on the OMB Web site.
During the mid-1990s, a NACUBO task force drafted an alternative approach for calculating unrelated business income (UBI) for colleges and universities. The methodology was reviewed by the membership, major accounting firms, and government officials from IRS, HHS, and OMB. It was then submitted to the Internal Revenue Service in the form of a draft revenue procedure.

Integrated Planning and Budgeting

NACUBO Workshop on May 17 and 18, 2004 includes presentations, best practice examples and group exercises.
Planning & Budgeting Business Officer Magazine articles of interest.

Comparative Financial statistics

This study provides institutions with an opportunity to conduct peer analyses useful to institutional decision-making. The survey draws primarily from the IPEDS finance survey and a survey to collect enrollment and staffing data.