Increasingly sophisticated analyses of costs and revenues have contributed to more effective financial management in higher education, with attention focused on ways in which fixed and variable factors contribute to direct or unit costs; analyses of cost-revenue relationships; differential effects of one-time and recurring costs; variety of…

It is argued that colleges and universities can use direct allocation costing to provide quantitative information needed for decision making. This method of analysis requires institutions to modify traditional ideas of costing, looking to the private sector for examples of accurate costing techniques. (MSE)

This book provides an overview of strategies colleges and universities can use to help contain costs. It also describes a range of strategies that have been used to contain costs and refine budgeting systems in an era of low returns on investment and greater competition. The volume synthesizes research on internal cost containment strategies…

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 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)

Designed to provide managers with a basic introduction to the planning components and procedures involved in planning for library automation, the overview provided here offers guidelines for eight documents that may be produced as part of such a study: (1) Automation Project Long Range Plan (60 Month Plan), an executive summary document providing…

Facing severe budget reductions in 1991 despite institutional restructuring in response to budget cuts in the mid-80s, the Chancellor's Ad Hoc Budget Planning Group at the University of Alaska Fairbanks (UAF) proposes a process for fiscal change while aiming to retain institutional excellence. A first section states the current problem, reviews…

Among the many reasons why college and university costs are rising are factors internal to the institutions which hold down productivity. Most efforts to improve productivity usually fail because they do not introduce new energy or information from the outside. In order to improve productivity, formal, non-quantitative evaluation should include a…

This description of the role of budgets in nonprofit organizations uses libraries as an example. Four types of budgets--legislative, management, cash, and capital--are critiqued in terms of cost effectiveness, implementation, and facilitation of organizational control and objectives. (CLB)

Suggests that as automated information services become more prevalent, it is essential that libraries find permanent funding to support this activity. Funding of information provided by an online search that satisfies legitimate educational and research needs with monies from print materials budget is considered. Three reactions to essay are…

A group of 17 independent colleges and universities in Virginia combine their long distance telephone traffic and network services for an expected savings of $4.65 million over 3 years. The 12-institution consortium that negotiated the plan prioritized service and system criteria and solicited bids from long distance carriers. (MSE)

The creation of "Higher Education Corporations" in the United Kingdom is discussed within the context of what one Polytechnic has done in creating a Decision Support System to address the problems found in resource management, cost control, and competitive bidding. A summarization is included of the actions taken by the Polytechnic in…

The present monograph has been "written with a view" to presenting in a simple and concise manner to the general educational public the most significant conclusions reached in the course of an extensive study of school finance, continued for several years and covering a number of states. Some of the data have been taken from bulletins of…

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…

For the College of Mt. Saint Joseph (Ohio) to remain financially sound and to inform decisions about resources and academic programs, college leaders needed to understand instructional costs: costs per credit hour; how these vary by department, program; and meaningful ratios of revenues to costs. A system of differential analysis was developed to…