Public universities are not for-profit businesses with an easy-to-understand bottom line: their financial reports are not designed to convey information to the public fully or to reflect all the costs of teaching and research. Financial reports do track every dollar in accordance with the accounting rules required by auditors, but they do not…

Problems relating to program discontinuance and the role of institutional research are discussed, drawing on a study supported by the Exxon Foundation of 10 predominantly large public universities that have either reviewed and closed programs or have gone through recent financial difficulties. Careful analysis is necessary to know that savings are…

Universite de Montreal has implemented a program review formula that is a standardized approach to relating program offerings, faculty resources, and institutional budgetary reduction requirements. The methodology was based on normalization of the number of credits that a unit is authorized to offer. For a typical degree program structure, the…

Analytical techniques used in responding to a series of four substantial budget reductions imposed at Oregon State University are described. Over a 2-year period, each of the budget reductions demanded increasingly severe institutional action to meet the specified monetary targets. Different analytical techniques were required to meet the changing…

Retrenchment and reallocation processes at five public colleges and universities were studied: the University of Washington; University of Idaho; University of Michigan, Ann Arbor; Michigan State University; and Seattle Community College District. After an overview of institutional approaches to retrenchment and reallocation, the five individual…

Materials from Southwestern College, the Chancellor's Office of the California Community Colleges, and the California Research Bureau (CRB) are presented to help community college practitioners calculate curricular costs. First, a set of charts and forms from Southwestern College include the college's definition of curriculum efficiency,…

The effects of a budgetary formula change on 39 public colleges and universities in Virginia were assessed. As a state reaction to declining resources, the sample of 15 senior-level colleges and 24 community colleges had undergone a policy change for the 1978-1980 budget to make an adjustment upward in the student-faculty ratio. Attention was…

Proceedings of the 1982 University of Arizona conference cover two- and four-year college conference sessions, as well as state and institutional perspectives. Topics include college planning in Mexico, consequences of budget reduction strategies, quality and financial structures, public and private competition, state-level formulas, student aid…