It is argued that colleges and universities can use direct allocation costing to provide quantitative information needed for decision making. This method of analysis requires institutions to modify traditional ideas of costing, looking to the private sector for examples of accurate costing techniques. (MSE)

Offers colleges and universities some strategies when reallocation of funds is necessary. Discussion focuses on the use of facilitating teams to help department chairpersons, active promotion of reallocation in funding proposals, use of analytical databases in decision making, use of program audits, taxation policies, decentralization of decision…

Describes the benefits and how to set up a georeferenced information system that contains standard student demographic data, the geographical location of each student, selected geographic location descriptors, growth factors attached to various land sections, and land usage and zoning. (MLF)

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…

It is proposed that the primary method for college budget reduction should be horizontal, across-the-board cuts by percentage applied to all programs and departments. It is argued further that vertical budget cuts embody imperfect procedural justice and should be considered only in extreme situations. (MSE)

Presents a model, using mathematical formulas, to help educational planners and administrators with the problem of allocating limited resources for general and vocational education. (MLF)

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)

This paper applies the management science tool of break-even analysis to determine the costs of implementing an off-campus bachelor degree completion program at a four-year private liberal arts college. The first section describes break-even analysis which, in this application, is calculated by dividing the total annual cost for a cohort of…

Strategic planning is seen as a process that articulates institutional mission, weighs external opportunities and threats, gauges internal strengths and weaknesses, and determines appropriate action. Benefits and pitfalls in planning are discussed. (MLW)

An approach to college budgeting that encompasses strategic as well as operational decisions is proposed. Strategic decisions focus on creation and maintenance of institutional capacity, whereas operational decisions focus on use of that capacity to accomplish specific purposes. Strategic budgeting must emphasize institutional assets and their…

Fifty alumni association administrators offer tips on how they save money or make their programs more cost effective in a variety of administrative areas including event programing, staffing, postal services, support of chapters, looking for new sources of revenue, fees for services, publications, planning ahead, and sharing resources. (MSE)

Maintaining a quality college alumni program on a small budget requires careful analysis of services and may involve painful decisions. This process should begin with a broad, strategic review of mission, programming, audiences, and services. Finding other funding sources and increasing cost-consciousness can also help keep some activities funded.…

A budget reduction formula is proposed that relates financial planning to program evaluation, faculty resources, and departmental activity levels. The formula is flexible, can be manipulated to describe each academic unit's intrinsic characteristics, and can redistribute to reflect changing institutional priorities. (Author/MSE)

This article urges leaders at institutions of higher education to analyze the decision to pursue a Total Quality Management improvement strategy in the same way as any other strategy--as a return on investment. Evidence of costs and benefits of TQM from industry and campus is summarized, and barriers to a "return on quality investment" mindset are…

Issues in balancing health services and costs in a changing society, where groups have differential access to health care, are discussed, including need for a universal health care system, growing cost of health care for the elderly, prolongation of life among older adults, and the claims of children on services. (MSE)