Broad guidelines are presented for making budget allocations based on approximate impact that changing program enrollments have on each unit's budget, the dollar impact on the unit's budget for faculty position changes, costs of specific program change, and revisions in the base budget, which may be made by requiring justification for refunding.…

The costs of assessment, which was identified as a condition for achieving excellence in undergraduate education by the Study Group on the Conditions of Excellence in American Higher Education, are addressed. Two questions considered deal with (1) the unit of analysis and (2) what to count. The unit of analysis can be the individual student,…

Program budgeting is described as a means of enabling higher education to respond effectively to three major accountability concerns. They are (1) the long-term financial implications of a particular programmatic or policy decision, (2) determination of what is being paid for, and (3) understanding that the price being paid for a program is…