Discusses budgeting in corporate libraries as a basic tool of financial management. Highlights include focusing on goals; developing a list or matrix of services; resources needed for each service; shared costs; types of budgets, including operating budget, capital budget, and cash budget; and approaches to budgeting, including incremental…

In response to a trend in which library services are made available to individuals and groups normally without access to them, direct and indirect costs for various units within a library are reviewed to provide a generic format for deriving those costs and establishing user fees. Precautions are also discussed. (MSE)

Examines the conceptual basis for the cost of quality and its application to libraries. The framework for analysis of this conceptual basis includes definitions of the cost of quality; a brief historical review of the cost of quality; and the application of quality cost to libraries, including an explanation of how quality costs respond to quality…

Many university athletics departments are running significant deficits, making critical full reporting on all expenses, by sport. Anything less than full disclosure by sport of all related expenses misleads institutional leaders, students, alumni, and legislators into believing that football and men's basketball teams can bankroll…

A discussion of federal cost accounting standards (CAS) chronicles briefly the history of CAS, notes other pertinent regulations applicable to higher education, summarizes the initial standards drafted for colleges and universities, and examines disclosure statement requirements and implications of noncompliance. (MSE)

Reports on efforts of the University of California and California State University to combine their electrical loads through a joint four-year energy contract and thereby realize significant savings. Recounts difficulties in harmonizing procurement and decision-making processes and the eventual successful outcome. (DB)

Traditional measures of quality are no longer adequate to reflect library excellence and impact. Analysis of an Association for Research Libraries data set showed that there was a relationship between the ARL Index and services; between the number of undergraduate students and services; and between instructional presentations and operating…

The concept of student engagement is receiving increased attention from researchers, higher education leaders, and the general public in recent years. This increased attention represents a shift from the more traditional "resource and reputation" model of academic quality to a model that emphasizes institutional best practices and student…

Effects of school closings in 169 New York State districts, excluding New York City, are examined in terms of operating costs, political changes, staff and community responses, program offerings, crowding, and vandalism. (KS)

Telephone bills can be reduced by 30 percent or more without any reduction in service by practicing equipment, billing, and internal cost control.

Assesses the financial impact of online services for management and describes the process of financial management of the online search service at Charles River Associates, Inc. The areas of budgeting, pricing, and controlling are examined in the context of a financial management methodology. (CWM)

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)

Research universities may pay for their share of research expenditures out of any unrestricted funds accounts including tuition. A subsidy of research by tuition cannot be ruled out and might contribute to the persistently higher tuition of research universities. Arguments for and against this view are offered. (PVD)

Institutions are turning to responsibility-centered budgeting to instill campuswide fiscal responsibility. The approach places budget authority within individual academic units and allows decision makers to see their program's share of overhead expenses. The University of Indiana and Purdue University at Indianapolis have undertaken a joint…

A survey of 411 institutions of higher education is analyzed in terms of the short-term and long-term financial pressures on colleges experiencing cuts in operating budgets. Noted are the heavy impact of budget cuts on public institutions and the increased numbers of traditional first-year students. (DB)