ABSTRACT
To undertake any inter-college comparison, the college must establish a group of ratios or data which are seen as meaningful interpretations of performance. Published information on colleges and college financial reports provide a basis for establishing a view of college performance in relation to other colleges with a similar profile, and a basis for considering what information is required to establish trends and assist strategic decisions. As a general rule, comparative ratios or comparative data give rise to questions rather than provide a definitive answer. It is likely that the differences found will have a number of explanations and in giving rise to questions, may lead to possible answers.
