Ratio analysis is a financial analysis technique used by the corporate sector and public colleges and universities. Private colleges and universities have been largely unsuccessful utilizing this technique because of the varied accounting techniques used by the private institutions. This study attempted a different technique. The controllers of five institutions were asked to meet and agree on definitions of categories necessary for completing ratio analysis.Ratios are useful as a tool for monitoring financial changes over time within one institution, comparing similar institutions one with another and evaluating institutions in better financial condition for use as goal ratios.The resultant model consisted of a data dictionary which contained the definitions the controllers had created and iteratively refined, a data spreadsheet which contained the numbers over a five year period matching the definitions, and a ratio spreadsheet which presented the 58 ratios for each institution over a five year period. The controllers, acting as an expert panel for the study, believed the results to be reliable because of their level of involvement in setting the definitions and supplying the numbers. Average ratios were also calculated using the data from all five institutions over all five years. All resulting spreadsheets are contained in their entirety in the dissertation. / Department of Educational Leadership
| Identifer | oai:union.ndltd.org:BSU/oai:cardinalscholar.bsu.edu:handle/177722 |
| Date | January 1993 |
| Creators | Lightfoot, Connie Dae Hall |
| Contributors | Reitzug, Ulrich C. |
| Source Sets | Ball State University |
| Detected Language | English |
| Format | v, 207 leaves ; 28 cm. |
| Source | Virtual Press |
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