With recent research from the Institute for Higher Education Policy showing that college is unaffordable for as many as 70% of working- and middle-class students, concerns about college costs are mounting. The cost of operating an institution of higher education, with very few exceptions, is reflected in the price of attendance that students,…

The materials on budgeting presented here are based on training programs conducted for women's centers through the Women's Educational Equity Project of the women's center at the University of Massachusetts, Amherst. The booklet's purpose is to provide users with explicit information on developing and negotiating budgets for women's programs.…

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

This user's manual, designed to meet the needs of adoption exchange administrators and program managers for a formal tool to assist them in the overall management and operation of their program, presents the Model Adoption Exchange Payment System (MAEPS), which was developed to improve the delivery of adoption exchange services throughout the…

Describes an institution-wide activity-based costing study conducted at a large, urban, public university. The program cost study provides campus-, school-, and department-level cost information for the full range of mission-critical activities in teaching, research, and service. It also includes allocation of all levels of overhead to…

The responsibilities and functioning of college trustee committees on finance are described. It is noted that the role of the finance committee is to recommend policy for board approval, interpret it to the administration, and to monitor the results. The following responsibilities of the finance committee are discussed: overseeing current…

New Maryland State Board for Higher Education funding guidelines for public four-year institutions in Maryland are presented, along with information on the development of the guidelines. Four guidelines models were studied and evaluated by criteria endorsed by state and university officials. To derive the guidelines, each program area…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

A report prepared as background material for the 1971 workshop for new chairmen of graduate departments of psychology focuses on financial concerns. It is suggested that with disappearing grant support, universities will have to pick up the salaries of faculty members. Programs such as minority group studies will generate fiscal demands that will…

This book is designed to help college/university faculty and academic administrators become more constructive and knowledgeable participants in the budgetary process. Chapter 1 introduces budgets and the budgetary process, with an explanation of the importance of budgeting in policy making, Chapter 2 discusses economic and political contexts of…

This book presents a collection of essays from prominent administrators and influential thinkers in higher education who offer their prescriptions for responding to the challenges imposed by higher costs and reduced revenue expectations. Innovative improvements in the operating efficiency in such areas as administration and support services,…

The responsibilities and functioning of a college trustee committee on buildings and grounds (i.e., physical plant/campus development) are described. Specific tasks of the committee include: ensuring the adequacy and condition of capital assets; developing and keeping current physical planning policies for land, buildings, and equipment; providing…

This manual is designed to provide primary health care program managers with guidance on how to use cost analysis and cost-effectiveness analysis as tools to achieve better understanding and management of resource flows. Although it has been prepared primarily for program managers at national, regional, and district levels, other health…

Budgetary control procedures for not-for-profit institutions are presented in this compilation of budgetary materials and ideas gathered at the Program for Institutional Administrators at the University of Notre Dame. Budgetary reporting and control are suggested as the most effective tools for coordinating and controlling the acquisition and use…