Efficiency in Student Debtors Management - A Case Study of Selected Universities in Kenya

Sep 2, 2026

The research project examines efficiency in managing student debtors by evaluating credit policies and control tools used by selected universities in Kenya. It defines key concepts such as university fees structure, tuition receivables, and efficiency, then reviews credit policy variables and management practices including aging schedules, receivables classification, credit limits, statements of accounts, and dispute handling. Data analysis applies liquidity and turnover ratios, collection efficiency, and bad debt measures to interpret performance outcomes and support recommendations.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages62

Reading Time2 h 36 min

AccessFree to download

Chapter One: Background and Introduction

1.1 Background

1.2 The statement of the problem

1.3 Objectives of the study

1.4 Research questions

1.5 Importance of the study

1.6 Organization of the project

Chapter Two: Literature Review

2.1 Introduction of student debtors management

2.2 Credit policy variables

2.3 Tools of managing tuition receivables

2.4 Challenges on student fees financing and debtors management

2.5 Debtors management efficiency

Chapter Three: Research Methodology

3.1 Data sources

3.2 Sampling procedures

3.3 Study limitations

3.4 Data analysis

3.5 Definition and measurement of variables

Chapter Four: Data Analysis and Interpretation

4.1 Quick ratio

4.2 Student debtors to total current assets ratio

4.3 Interval measure ratio

4.4 Debtors turnover

4.5 Collection efficiency

4.6 Bad and doubtful debts to student debtors ratio

4.7 Total liabilities to total assets ratio

4.8 Collection experience ratio

4.9 Bad debt expense to tuition fee ratio

Chapter Five: Conclusion

5.1 Debtors management efficiency indicators

5.2 Efficiency evaluation results by the indicators

5.3 Implication of efficiency in debtors management

5.4 Summary

Chapter Six: Recommendations and Areas for Further Research

6.1 Recommendations

6.2 Areas for further research

References

Appendix

mae五、ug # EFFICIENCY IN STUDENT DEBTORS'MANAGEMENT:A CASE STUDY OF SELECTED UNIVERSITIES INKENYA// BYSTANLEY MUGWIRIA United States InternaIonal UniversityAfrica -Library A Research Project Presented to the Graduate Faculty of theSchool of Business,United States International University-Nairobi in partial Fulfillment of the Requirements for theDegree of Masters of Business Administration(MBA) USIU-R LIBRRRY 355003016928 United States International University-NairobiDecember,2000 ## DECLARATION I hereby declare that this project is my original work and has not been submitted,eitherin the same or in different form to this or any other University or Institution for adegree. 刘书 07.12:200……………Date Stanley Mugwiria This project has been submitted for examination with my approval as the supervisor ……… ………………………. …………………1 SupervisorDr.Pius S.W.Owino,Faculty,USIU-Nairobi Date wuelundlk 2200 Dean,Division of Business,USIU-NairobiDr.Meoli Kashorda Date tuda Q on 又1 DVC,Academic Affairs,USIU-NairobiDr.Freida Brown Date ## DEDICATION To my beloved wife (Jane),and daughter(Sophie)for the lonely hours theywent through during my studies.Thanks to my Mom and Dad for theencouragement to pursue further studies. ## ACKNOWLEDGEMENTS I am grateful to my project supervisor Dr Pius S.W.Owino,Faculty member,USIU-Nairobi,who contributed to the success of this study.His supervision and professionalinput,especially during the planning and implementation of this project,challenged meand cultivated in me the interest that led to the completion of this project.I especiallythank Timothy Oketch who guided me meticulously during the building up of thisproject,and facilitated its completion. I cannot forget to thank the Finance department staff of the University of Nairobi andthe United States International University-Nairobi who assisted me by providing datafor this study that enhanced its objectivity. Finally,I owe a great deal of gratitude to my beloved wife Jane Kathure and daughterSophie Kawira for their support,patience,understanding,and encouragement duringthe whole period of this study. ## TABLE OF CONTENTS PAGE AcknowledgementsList of tablesList of graphsList of appendicesList of figures iv vii viii ix X List of acronyms and abbreviationsAbstract xi xii ## CHAPTER ONE:BACKGROUND AND INTRODUCTION ### 1.1 Background 1 1.1.1 Definition of Universities 1 1.1.2 Situational analysis of university enrolment in Kenya 工 1.1.3 University students'fees structure 2 1.1.4 The concept of efficiency 3 1.1.5 A profile of the universities studied 4 ### 1.2 The statement of the problem 5 ### 1.3 Objectives of the study 6 ### 1.4 Research questions 6 ### 1.5 Importance of the study 6 ### 1.6 Organization of the project 7 ## CHAPTER TWO:LITERATURE REVIEW ### 2.1 Introduction of student debtors management 8 ### 2.2 Credit policy variables 10 2.2.1 Credit standards 11 2.2.2 Credit terms 13 2.2.3 The credit collection period and procedures 14 ### 2.3 Tools of managing tuition receivables 16 2.3.1 Aging schedule 17 2.3.2 Receivables classifications 17 2.3.3 Credit limits 17 2.3.4 Accounts receivable records 18 2.3.5 Statement of accounts to students 18 2.3.6 Solving balance complaints 18 ### 2.4 Challenges on student fees financing and debtors management 18 ### 2.5 Debtors management efficiency 24 ## CHAPTER THREE:RESEARCH METHODOLOGY ### 3.1 Data sources 26 ### 3.2 Sampling procedures 26 ### 3.3 Study limitations 27 ### 3.4 Data analysis 27 ### 3.5 Definition and measurement of variables 28 ## CHAPTER FOUR:DATA ANALYSIS AND INTERPRETATION 4.1 Quick ratio31 4.2 Student debtors to total current assets ratio32 4.3 Interval measure ratio33 4.4 Debtors turnover33 4.5 Collection efficiency34 4.6 Bad and doubtful debts to student debtors ratio35 4.7 Total liabilities to total asset

FAQs

What problem does the study address about student debtors management?

The study focuses on how efficiently selected universities manage student debtors, linking performance to credit policies, tuition receivables management tools, and collection outcomes.

Which ratios and efficiency measures are used to analyze student debtors management?

The analysis uses financial and collection indicators such as quick ratio, student debtors to total current assets ratio, interval measure ratio, debtors turnover, collection efficiency, bad and doubtful debts ratios, liabilities and asset ratios, collection experience, and bad debt expense to tuition fee ratio.

What tools for managing tuition receivables are reviewed in the literature review?

Reviewed tools include aging schedules, receivables classifications, credit limits, accounts receivable records, statements of accounts to students, and procedures for solving balance complaints.

Sep 2, 2026

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