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Pinola, Mary; Knirk, Frederick G. – Instructional Innovator, 1984
Defines zero-based budgeting, compares it to traditional budgeting, and discusses five steps of a zero-base budget model: determining organization's goals and refining them into objectives; listing activities to achieve objectives in decision packages; evaluating decision packages; ranking packages by order of importance; and funding decision…
Descriptors: Budgeting, Comparative Analysis, Decision Making, Definitions
Turk, Frederick J. – Business Officer, 1992
This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)
Descriptors: Budgeting, College Admission, Colleges, Comparative Analysis
Austin, Carol D.; Greenberg, Jay N. – 1984
Case management has become a core component in the delivery of long term care services. It is widely viewed as a mechanism for linking and coordinating segments of a service delivery system (within a single agency or involving several providers) to ensure the most comprehensive program for meeting an individual client's needs for care. Although…
Descriptors: Comparative Analysis, Delivery Systems, Financial Support, Health Services
Florida State Postsecondary Education Planning Commission, Tallahassee. – 1992
This paper presents results of a study designed to determine whether each university in Florida's State University System (SUS) was being treated fairly by the funding methodologies used by the Legislature and the Board of Regents (BOR). The paper provides an examination of the generational formulas used by the Legislature and the BOR that result…
Descriptors: Budgeting, Comparative Analysis, Educational Equity (Finance), Educational Finance
MGT of America, Inc., Tallahassee, FL. – 1991
This report presents results of a study investigating the process used by the Board of Regents (BOR) for developing its legislative budget request, as well as the process used by the BOR for allocating appropriations among the universities. The report also includes an assessment of the extent to which funds are allocated on an equitable basis for…
Descriptors: Budgeting, Comparative Analysis, Educational Equity (Finance), Educational Finance
Smith, Theresa – 1991
This paper documents how the University of Oklahoma developed discipline cost indices which it then used in its budget allocation process. In order to overcome the interinstitutional comparison problems between universities which use different reporting and accounting methods, discipline cost indices were derived using data collected through the…
Descriptors: Budgeting, Comparative Analysis, Cost Indexes, Credits

Smith, Theresa Y. – Research in Higher Education, 1992
The derivation of discipline cost indexes, developed to permit accurate interinstitutional comparisons of relative costs among disciplines, is explained using expenditure data from five peer institutions. How the indexes have been used in one research university's budget allocation process is then described. (Author/MSE)
Descriptors: Budgeting, College Administration, Comparative Analysis, Cost Indexes

Wagner, Alan – Higher Education Management, 1996
New methods of financing higher education used in Australia, the United States, and the United Kingdom are summarized and compared. The paper concludes that while these approaches are designed to improve efficiency, realize specific outcomes, and leverage additional funds from other sources, they may have unanticipated, unintended, and, in some…
Descriptors: College Administration, Comparative Analysis, Educational Economics, Educational Finance
Burlock, Tracy J.; Chabotar, Kent John – Association of Governing Boards of Universities and Colleges, 1998
This booklet for trustees of institutions of higher education offers guidelines to enable trustees to fulfill their fundamental responsibility of ensuring the financial health of the institution. Introductory sections address: challenges of the financial environment in which trustees must make decisions; specific responsibilities of the…
Descriptors: Accountability, Board Administrator Relationship, Comparative Analysis, Educational Finance
Meredith, Mark; And Others – 1987
The extent to which a college has been engaged in strategic planning was studied with a sample of 96 institutions which had been identified as using strategic planning in a 1985 study. Survey questions consisted of a mixture of: (1) activities proper and essential to strategic planning; and (2) approaches and views of strategic planning that have…
Descriptors: Change Strategies, College Administration, College Planning, Comparative Analysis
Southern Regional Education Board, Atlanta, GA. – 1984
Profiles of the 14 states of the Southern Regional Education Board (SREB) provide information on the structure of these states for public postsecondary education and budgeting. For each state, the following areas are discussed: state-level coordinating and/or governing agency, institutional governing boards, state board for vocational education,…
Descriptors: Budgeting, Comparative Analysis, Educational Finance, Educational Policy
Robinson, Glen E.; Protheroe, Nancy – School Business Affairs, 1987
To provide a consistent and reliable means for comparing local school budgets, data provided by approximately 1,100 administrators are assembled by per pupil operating expenditure and allocated to various functional categories. Regional variation in the sources of funding is demonstrated. Instructions for obtaining an individualized district…
Descriptors: Budgets, Comparative Analysis, Elementary Secondary Education, Expenditure per Student

Bentley, Stella; Farrell, David – Journal of Academic Librarianship, 1985
The crisis in collection development afflicting most members of Association of Research Libraries since the 1970s moved Indiana University Libraries to undertake a rationalization of their budget allocation procedure in light of a comparative study of peer institutions and to draft a new policy based on regional cooperation. (6 references)…
Descriptors: Budgeting, Budgets, College Libraries, Comparative Analysis
Klinger, Donna – Business Officer, 1996
Results of a national survey of college and university fiscal 1995 endowment investments found the average nominal performance (15.5%) far surpassing the previous year's return (2.9%) and higher even than double-digit returns in fiscal 1993 and 1994. Overall investment pool allocations are charted, and 460 institutions are ranked by endowment…
Descriptors: College Administration, Comparative Analysis, Educational Economics, Endowment Funds
Hines, Edward R. – 1992
This report provides state-by-state figures concerning tax appropriations for the operating expenses of state colleges and universities. Included are an overall analysis of the recent 2-year changes in appropriations, an analysis by geographical region, and the trends in state support. Also highlighted in this analysis are the appropriation levels…
Descriptors: Comparative Analysis, Educational Finance, Financial Support, Fiscal Capacity