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,…

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)

This report provides data on the 1999-2000 cost allocation schedules of Wisconsin's technical colleges. Cost allocation information is used to calculate the distribution of state aid to the colleges and prepare financial and enrollment reports, including state statistical summaries and reports on the financing of Wisconsin's technical colleges.…

Describes an institution-wide activity-based costing study conducted at a large, urban, public university. The program cost study provides campus-, school-, and department-level cost information for the full range of mission-critical activities in teaching, research, and service. It also includes allocation of all levels of overhead to…

The design concept and initial development phases of academic information management (AIM) are discussed. The AIM concept is an attempt to serve three segments of academic management with data and models to support decision making. AIM is concerned with management and evaluation of instructional computing in areas other than direct computing (data…

Four forms of funding universities (capitation, categorical, initiative, inventive) in Australia are examined for their characteristics, advantages, and disadvantages. The option of using these funding mechanisms for allocating resources within individual universities, based on performance, is explored. Finally, use of the four kinds of funding…

Patterns of government financing of universities and institutional finance in the United Kingdom were studied. Formulas used in allocating resources for administration, services, salaries, maintenance, facilities, and equipment are reported in some detail, and funding patterns are illustrated in charts. (MSE)

This book is designed to help college/university faculty and academic administrators become more constructive and knowledgeable participants in the budgetary process. Chapter 1 introduces budgets and the budgetary process, with an explanation of the importance of budgeting in policy making, Chapter 2 discusses economic and political contexts of…

Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

The distribution of funds for university administration and support for a hypothetical state university system using 11 state funding formulas is reviewed. Data for a hypothetical system of 11 institutions of varying size and student level mix were used. The distributions for university administration and support include library support, student…

A study of the relationship between the operating costs of statewide boards for higher education and the administrative costs of institutions of higher education in 50 states is described. The analysis focuses on 61 statewide boards for higher education and 1,472 public institutions. The research design involves controlling for such variables as…

The budget decision making process at Stanford University, California, from 1970 through 1979 was evaluated in relation to the allocation of general funds to 38 academic departments. Using Simon's theory of bounded rationality and an organizational level of analysis, the Stanford decision process was tested for its rationality through…

The development of a cost allocation model at Ohio State University is discussed. The model was designed to measure the direct, indirect, and total operating costs of university operations and to recover general fund overhead costs associated with unrestricted general fund support of auxiliary enterprises and revenue-generating activities. The…

A comparative budget analysis approach employed by British universities is discussed. The British funding system analyzes in detail unit costs and marginal costs and undertakes comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.…