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)

Medical Research conducted in the patient care setting is facing a new financial barrier, the prospective payment system. Both university and hospitals must rethink clinical research resource use. This may result in better accountability for research costs and affect the hospitals' willingness to conduct experimental or innovative treatments. (MSE)

Higher education must look to itself, not just government, to improve teaching, training, and learning. It must empower individuals to achieve their goals better within society's context, explore how it can do that more effectively, and go outside academe to assure public interest, resources, and programs supportive of its work. (MSE)

This paper applies the management science tool of break-even analysis to determine the costs of implementing an off-campus bachelor degree completion program at a four-year private liberal arts college. The first section describes break-even analysis which, in this application, is calculated by dividing the total annual cost for a cohort of…

This booklet examines the subject of fresh water and the ways in which it affects every aspect of human life. The document includes an introduction and seven sections: (1) "Agriculture"; (2) "Transportation"; (3) "Culture"; (4) "Engineering"; (5) "Health and Domestic Use"; (6) "Politics and Economics"; and (7) "Industry." Inside each section is an…

Research indicates that one critical factor in successful and continuous staff development is consistently strong leadership and support. Leaders need to provide clarity, establish time lines, and keep an end product in sight. Specific administrative tasks include obtaining board support for the inservice education program, securing the needed…

Case management has become a core component in the delivery of long term care services. It is widely viewed as a mechanism for linking and coordinating segments of a service delivery system (within a single agency or involving several providers) to ensure the most comprehensive program for meeting an individual client's needs for care. Although…

In a well-organized school system, the statement of philosophy directly determines the choice of educational goals that, in turn, influence instructional objectives and the methods and materials adopted. Schools lacking sound philosophy statements have no guidelines for curriculum decisions and little resistance to passing fads. Several…

Reviews the Council of Chief State School Officers' effort to establish a nationwide system of educational indicators. Suggests the benefits of such a system. (MCG)

This guide is designed to help school districts develop a consolidated plan for programs and resources. It outlines the importance of generating a consolidated plan to reduce duplication, identify children's needs, and coordinate funds from various programs. Consisting of 10 modules, the guide addresses all components of the planning process and…

This document invites applications from higher education institutions in England to apply for special funding to support activities that will increase their capability to respond to the needs of business (including companies of all sizes and sectors and a range of bodies within the wider community), where this will lead to identifiable economic…

(NOTE: This journal was titled "Higher Education Review" from its inception in Fall 1977 through this issue; beginning Fall 1978 it was renamed "Review of Higher Education.") Marginal utility analysis and zero-base budgeting are described and applied to resource allocations. Related theoretical and practical issues are assessed…

Reiterates the need for a "literature size" approach to book fund allocations and presents a case for using reviews from "Choice" magazine as a useful means for determining literature size. References are listed. (Author/RAA)

Strategic planning is seen as a process that articulates institutional mission, weighs external opportunities and threats, gauges internal strengths and weaknesses, and determines appropriate action. Benefits and pitfalls in planning are discussed. (MLW)

An approach to college budgeting that encompasses strategic as well as operational decisions is proposed. Strategic decisions focus on creation and maintenance of institutional capacity, whereas operational decisions focus on use of that capacity to accomplish specific purposes. Strategic budgeting must emphasize institutional assets and their…