This study examines the effect of responsibility center management (RCM), a decentralized budget model, on total operating costs at the University of New Hampshire (UNH) and the University of Arizona (UofA). Both universities in the study implemented RCM with the primary goal of controlling costs, among other goals. To address the research…

College rankings have become a powerful influence in higher education. While the determinants of educational quality are not clearly defined, college rankings designate an institution's standing in a numerical order based on quantifiable measurements that focus primarily on institutional resources. Previous research has identified the…

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,…

Data for the College and University Professional Association for Human Resources "CUPA-HR's" "Administrators in Higher Education Salary Survey" were collected November 1, 2016-February 5, 2017. The survey was conducted entirely online through Surveys Online, CUPA-HR's data collection and reporting system. For this year's…

This paper examines the hypothetical cost-savings that might ensue from a merger of most of Australia's major research universities. The results of the textual analysis show that a merger of these universities has the potential to reduce expenses and professional and support staff salaries, increase comprehensive income returns and improve…

The National Association of Student Financial Aid Administrators (NASFAA) recently conducted a survey on the 2009-10 award year Administrative Cost Allowances (ACA), which are funds used by colleges and universities to support operations and professional development. Specifically, ACA is often used in essential areas that support the day-to-day…

The author reports on the reigning economic calculus that helps to drive constant expansion and poor utilization of space on many campuses. The author states that colleges could charge for utilities, which might encourage departments to save energy. Most American colleges do not charge for space--in part because doing so would raise the hackles of…

The Jones Theatre at Washington State University is getting a $500,000 face-lift this summer. A construction crew has already ripped out its 500 orange and blue seats and is replacing them with new ones covered in a wine-colored fabric. The theater's walls are being painted a light beige, and a new set of black velour curtains will grace the…

An approach to institutional budgeting designed to alleviate accumulated deficits is described. The proposal introduces flexibility into the salary component, alleviating cash flow difficulties in the short to medium term and encouraging more proactive budgeting, by allowing employees to contract for reduced annual salary in exchange for reduced…

In the late 1990s, the Andrew W. Mellon Foundation made grants to study people's attitudes toward retirement and to determine what factors influenced their decisions to retire. Although faculty were not talking to college administrators or human-resources departments about health care, the researchers found to their surprise that when they…

This publication presents the results of a survey of over 200 midwestern colleges and universities on their property insurance programs and establishes benchmarks to help these institutions evaluate their insurance programs. Findings included the following: (1) 51 percent of respondents currently purchase their property insurance as part of a…

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)

Stanford University (California) and the United States Navy have settled a dispute over 12 years of charges for research overhead, and the Navy has issued a rule requiring universities to negotiate multiyear overhead rates when appropriate data are available. Stanford agreed to pay back a total of $3.4-million. (MSE)

Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)