by Jeff Spear | Feb 27, 2016 | Uncategorized
Traveling from one place to another, a common theme has arisen in the quest to garner more students; “Let’s add a sport or two.” The rationale is that coaches are pretty good at delivering a roster of athletes and if the sport is brand new to the institution, it... by Jeff Spear | Jan 25, 2016 | Uncategorized
I recall a conversation with a retired Kodak exec some twenty odd years ago. His former company had decided to shed off all non-core assets and focus on “imaging” or, more specifically, the production of film. His thought on digital photography was that it... by Jeff Spear | Jan 18, 2016 | Uncategorized
Having visited over fifty institutions during my tenure with CFO Colleague, certain themes recur enough that it makes sense to chat about them. Pricing seems to be the most common issue, particularly when increased discounts are supposed to generate higher net... by Jeff Spear | Jan 8, 2016 | Uncategorized
As a young auditor, I was admonished to avoid merely following the workpapers of the previous year. A fresh approach or perspective often provided new insight and reflected improvements within the industry. This was in the days before personal computers so... by Jeff Spear | Dec 13, 2015 | Uncategorized
Imagine a manufacturing operation that is receiving the final report from a cost accounting consultant. A new approach to applying labor costs is presented to a group that includes Vice Presidents for Production (a thirty year veteran of the industry) and HR (a... by Jeff Spear | Nov 10, 2015 | Uncategorized
I begin with a favorite quote : “It must be considered that there is nothing more difficult to carry out nor more doubtful of success nor more dangerous to handle than to initiate a new order of things; for the reformer has enemies in all those who profit by the old...