Provides background and understanding of the origins of the voucher concept; the salient arguments for and against voucher systems; and an analysis of the voucher system from the perspective of the business manager, with special emphasis on the planning functions of the business office. (Author)

Argues that effective college management depends upon the budget implementing the important values of the institution. Suggests a model integrating strategic and operational planning and resource allocation. (AYC)

If appropriate planning occurs, business officials can support site-based management. Districts need to develop new working relationships that appropriately balance the responsibility of the business office for district finances and support services with more site-based management at the school level. (MLF)

Underscores the importance of informed decision making through accurate anticipation of cost incurrence in light of changing economic and environmental conditions. Explains the concepts of cost accounting, full allocation of costs, the selection of an allocation base, the allocation of indirect costs, depreciation, and implications for community…

This collection of essays examines strategies to strengthen financial management in the community colleges from the perspective of college finance and administrative support officers. Part I focuses on selected role functions that college business officers perform, containing "Integrating Academic Planning and Budgeting," by Byron N. McClenney and…

Reaffirms necessary elements for the successful operation of college purchasing and maintenance programs (e.g., purchasing calendar, bidding procedures, vendor selection, contracting services, budgeting for maintenance, and workforce analysis). Discusses ways some colleges are saving on operating costs (e.g., solar energy, energy management,…

The relationship between school board members and school business officials has become increasingly important. They must collaborate to keep schools functioning efficiently and children constantly learning. If business managers are technocrats and number crunchers, boards must make a judgment about those numbers and decide how funds should be…

The Goals 2000 Act focuses on local decisions to improve education. The challenge for school business administrators will be to meet the changes in the way schools and districts operate in the areas of linking social services, budgeting, and purchasing. Lists the eight goals of the act, along with the objectives for measuring achievement of each…

The skill levels of school business administrators can be divided into technical, human relations, and conceptual. Field-based research revealed that the more the districts rely on shared decision making, the higher the esteem and trust the other administrators had for the business administrator. (MLF)

Thirty papers from a 1980 University of Arizona conference on higher education financing policies and the state government-college relationship are presented. Papers and authors include the following: "Higher Education Financing Policies: A Context" (Ernest Boyer); "The State Board Perspective" (William Arceneaux); "The…