This article describes activity-based costing (ABC) and how this tool may help management understand the costs of major activities and identify possible alternatives. Also discussed are the traditional costing systems used by higher education and ways of applying ABC to higher education. (GLR)

This paper argues for increased universitywide research planning, with emphasis on collective identification of priorities, open communication at all levels, careful allocation of resources, and long-range strategic planning. (DB)

A study of resource allocation in the Nigerian university system is reported, and results are used to construct a model for budgeting and fund allocation for other African countries. The model is then applied to actual allocations for three universities to determine the extent to which current allocations fit the design of the model. (MSE)

A random sample of 300 financial officers at public and independent 4-year and public 2-year institutions reveal their projected fiscal 1992 year-end expenditures and 1992-93 budget allocations. Summarized in chart form are the findings on changes in growth rates on salary and wage allocations for a variety of institutional functions. (GLR)

Over the last generation, the instructional staffing system in American higher education has experienced a significant reduction in the proportion of jobs for full-time tenured and tenure-track faculty members and a dramatic growth in fixed-term full- and part-time instructional jobs without tenure. About 70 percent of the people teaching in…

This publication presents a collection of essays from top investment thinkers and financial commentators who share their views on the revolutionary retirement plan options now available to college and university employees. The essays were prepared for a conference that was convened by the New England Board of Higher Education in Boston to help…

The origins, ethos, academic organization, and funding basis of the first private universities in Germany (University of Witten/Herdecke) and Great Britain (University of Buckingham) are described and compared, and their roles within their respective higher education systems are discussed. The general value of nonstate universities is examined.…

There are many excellent scientists in the natural and human sciences in Canada's small universities. If the institutions implement internal procedures to encourage and foster a research climate and if research councils consider alternative strategies for research funding, research productivity could expand greatly in quality and scope. (MSE)

A reflection and training workshop held in Accra (Ghana) brought together African university presidents, vice-chancellors, rectors, and top-level administrators to discuss three themes: first, the nature and functions of higher education institutions; second, leadership and organization of the higher education institution; and, third, resource…

This document offers administrators a concise approach to the various theories of total quality management (TQM) and the tools necessary to implement these theories at postsecondary educational institutions. The book is divided into four chapters. Chapter 1 introduces the principles of TQM by briefly: (1) reviewing the ideas of TQM leaders; and…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 22 affiliated or federated colleges, universities, and seminaries of Ontario are presented. The information is presented using consistent categories and definitions for all universities and colleges in Ontario. In addition to financial data for each…

This paper addresses the problem of shaping new strategies in the face of current enrollment declines at many colleges and universities. It describes an approach that applies a long term planning model that can incorporate the short-term realities of lower enrollments and budget constraints with projections for new strategic initiatives. The paper…

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…

Most of the hospital beds available to the University of Liege (France) for training purposes are in a public teaching hospital with an autonomous legal structure and privileged relationship with the university. Other beds are in other facilities. The financing, supervision, and management structure integrates the institutions and supports medical…

Indiana University-Purdue University Indianapolis developed an economic model for resource allocation in its dental school and undergraduate business administration program, using responsibility centered management and total quality management techniques. The evolution, design, results, and limitations of the model are discussed. (MSE)