This guide is designed for administrators who need guidance in managing the fiscal resources of a department or unit. Using this book, administrators can understand the broad fiscal context of their institutions and master their own roles within the institution. The chapters are: (1) "Money, Money, Money"; (2) "Unraveling the Budget"; (3) "The…

In this article, the author narrates her own personal experiences in organizations where implementations were part of her job. She observes based on her experiences with implementations that no matter how successful it it, it will not be good enough--and it will cost too much. The author also cites the things that she dreads most about…

A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a…

With today's relatively high interest rates, inflationary trend, and declining public support to higher education, cash management programs are of interest to the academic business officer as well as the commercial businessman. Four areas in which the management of cash can be improved are: (1) speeding collections of cash; (2) delaying…

This report outlines several recommendations for new or substantially revised budget development procedures set out by the Illinois State Board of Higher Education. They include: (1) a statewide budget context report prepared early in the budget process that will provide colleges and universities with information they can use in their own budget…

Describes a 1993 study examining retrenchment policies at Texas community colleges and their relation to fluctuations in enrollment and state funding. Indicates that 41% of Texas's community colleges had retrenchment policies and that administrative decisions regarding the adoption of retrenchment policies were based on state revenue declines…

Proposals for calculating unit costs are advocated that are based on a body of methods common to the member universities. Production inputs and cost components in French universities are studied in terms of resources at the disposal of the university, and staffing, capital, operating, and transfer costs. Identification of activities and…

Methods of evaluating unit operating costs and the development of the services and departments of French universities are examined. After an initial phase devoted to working out a common methodology, it was decided that the latter should be put directly to the test and that devices would have to be found to bridge the gaps in existing data, as,…

Information on how British institutions of higher education survive financial crises related to severe reductions in budget is provided. As British universities are working through more major budget cuts than American ones, U.S. institutions can learn from them what procedures, techniques, and philosophies allow them to survive. Chapter 1 is a…

Findings are presented of a study begun in 1976 whose purpose was to examine the current and prospective application of management accounting in colleges and universities. The information was obtained through interviews, mail questionnaires and a literature search. The field study and mail survey were designed to serve as the fact-finding devices…

Based on the data obtained from a specially conducted survey of universities in CERI member countries, this report gives a descriptive analysis of interdepartmental and interregional variations in the quantitative aspects of university operations. The data and findings are of a tentative nature since the survey on which the analysis was based…

The general policies followed by the Utah Board of Regents are compiled by the former state commissioner of higher education. Specific actions taken with regard to academic programs and related matters at individual institutions are not included, but statutory provisions that affect board policies are noted in the text. Contents cover: the system…

Contending that the physical plants of colleges and universities are deteriorating and inadequately fit existing institutional programs, this report diagnoses causes underlying this neglect and recommends strategies for upgrading campus care and management. Pointed out as fundamental problems are: lack of integration of physical plant concerns…

Explained and illustrated is the formula funding system used for colleges and universities in Texas. This system is considerably more complicated than the formulas used in other states. Data for institutions in the state system for fiscal 1978 are presented; actual appropriations are used rather than requests, and formula-produced amounts are…