The per-student data included in the State Higher Education Finance (SHEF) report provide useful information about revenues relative to the need to fund higher education and are important for examining the impact of funding differences on public institutions and students across states and over time. However, examining state support on a full-time…

This paper documents how the University of Oklahoma developed discipline cost indices which it then used in its budget allocation process. In order to overcome the interinstitutional comparison problems between universities which use different reporting and accounting methods, discipline cost indices were derived using data collected through the…

This study examined changes in use of funding formulas for higher education among the states, the use of information about peer institutions in funding decisions, and the use of outcome or quality measures. The study used data from surveys of all states in 1984, 1988, and 1992. The most recent survey showed that 33 states were using formulas in…

The development of a planning/budgeting model as an integral component of a decision support system is described. The case study approach is used to describe how Grambling State University (GSU) developed the model to improve its financial planning and budgeting processes. The model can be used for tactical and/or strategic planning. The model is…

To examine the accuracy of myths of state higher education finance trends, this study used data from 50 states to explore recent patterns in funding allocation, state policies, and system characteristics. Data were gathered through development of a database on state system characteristics and trends and through two surveys sent to state higher…