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A FINANCIAL PLANNING MODEL FOR A BRITISH UNIVERSITY
Author(s) -
Gee Kenneth P.
Publication year - 1988
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1988.tb00295.x
Subject(s) - business , accounting , political science , financial system , public administration , finance
This paper describes a computer‐based planning model using the FCS‐EPS decision support system to provide a deterministic simulation of the financial flows of a British university over the period 1986–87 to 1990–91. In discussing the model's design, attention is focused upon the validity for universities of various notions of accounting surplus and deficit. Regarding the implementation of the model, the centre of concern is with sensitivity analysis. In the concluding section, the model is placed in the context of related studies in the UK and America.