Increasingly sophisticated analyses of costs and revenues have contributed to more effective financial management in higher education, with attention focused on ways in which fixed and variable factors contribute to direct or unit costs; analyses of cost-revenue relationships; differential effects of one-time and recurring costs; variety of…

If faculty and other groups are to play a significant role in the budget process, the administration should format the budget to invite discussion. A properly prepared budget can serve as an excellent means of consensus building on campus. A new technique known as "framework" budgeting is described. (MLW)

This report provides a 5-year projection regarding finances and influencing conditions for the Metropolitan Community College District. The first section details revenue assumptions, focusing on historical and projected enrollments, district tax revenues, state aid, student fees, federal and vocational revenue, investments,…

Facing severe budget reductions in 1991 despite institutional restructuring in response to budget cuts in the mid-80s, the Chancellor's Ad Hoc Budget Planning Group at the University of Alaska Fairbanks (UAF) proposes a process for fiscal change while aiming to retain institutional excellence. A first section states the current problem, reviews…

Boston University's Case Physical Education Center generates more than $250,000 a year in rentals and concession income. Guidelines are offered for using school resources to produce additional revenues. (Author/MLF)

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 21 provincially-assisted universities of Ontario are presented. The presentation of information using consistent categories and definitions for all universities and colleges in Ontario is explained. In addition to financial data for each institution,…

Offers a four-stage process to formalize school budgetary procedures, covering goals and philosophy, employee responsibilities, consistent budgetary allocation procedures, and comprehensive evaluation of the budgetary process. (JW)

The present monograph has been "written with a view" to presenting in a simple and concise manner to the general educational public the most significant conclusions reached in the course of an extensive study of school finance, continued for several years and covering a number of states. Some of the data have been taken from bulletins of…

Intended to provide secondary students with information on the federal budget, this kit provides a teacher's guide, a test, a crossword puzzle, and a series of reproducible graphs and handouts focusing on budget deficits and the national debt. Study materials and graphics are based almost entirely on articles and graphics found in "U.S. News…

Successful college and university investments hinge on an asset allocation strategy capable of meeting the institution's needs for income and growth in principal at the lowest possible risk. Periodic adjustments must be made when there is a shift in the institution's risk tolerance, modification in need for income distribution, and changes in…

For the College of Mt. Saint Joseph (Ohio) to remain financially sound and to inform decisions about resources and academic programs, college leaders needed to understand instructional costs: costs per credit hour; how these vary by department, program; and meaningful ratios of revenues to costs. A system of differential analysis was developed to…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 22 affiliated or federated colleges, universities, and seminaries of Ontario are presented. The information is presented using consistent categories and definitions for all universities and colleges in Ontario. In addition to financial data for each…

Examines how school financial policies affect economic incentives and working conditions for teachers and how these policies might serve to make the teaching profession more attractive to new and experienced teachers. Particular consideration is given to the California public school system. (DR)

Presents data on school district expenditures for budget years 1996-97, 1991-92, and 1986-87, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources.…

The approach used at the University of Maryland at College Park to address the problem of shrinking resources is described. The institution's strategic restructuring involved assessment of existing revenue generation and resource use and development of alternatives. Thorough self-assessment and clearly articulated priorities are seen as essential.…