Information on resource allocation in United Kingdom (UK) universities, which is derived from a study by a Working Party of the Conference of University administrators, is presented. Attention is directed to: structures and constitutions; the use of norms and formulas; administration and central services; minor works, maintenance, and space; and…

A comparative budget analysis approach employed by British universities is discussed. The British funding system analyzes in detail unit costs and marginal costs and undertakes comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.…