A method for analyzing expenditures and revenue, and a matrix for use in decision making about program choice and more productive use of resources, is outlined. Institutional integrity (internal and external cohesion) is preferred to emphasis on competition. (MSE)

An approach to cost analysis that begins in the department, the lowest organizational level, is discussed, using tables designed to outline the distribution of instructional staff resources and academic program characteristics such as enrollment, student characteristics, curricula requiring the course, and staff cost data, by course. (MSE)

The need for planning in higher education institutions is discussed in light of the financial restrictions imposed by a period of retrenchment. Planning is defined as a systematic assessment of goals and objectives based on available resources and institutional priorities. A planning model is presented and steps of the planning process are…