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)

Total cost management, an innovation useful in higher education, is best implemented in the institution's support services. Total cost management is the practice of analyzing and improving an institution's financial and qualitative performance when producing a particular product or service, paying attention to the complete work process and all…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 21 provincially-assisted universities of Ontario are presented. The presentation of information using consistent categories and definitions for all universities and colleges in Ontario is explained. In addition to financial data for each institution,…

A summary is presented of the 1985-87 community college operating budget request for the Washington State Community colleges, along with a description of the policy considerations inherent in the request and the anticipated effect of the request on community college programs. The philosophy and objectives underpinning the budget request are…

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,…

This audit assesses implementation of the University Operating Flexibility Act by the State University of New York (SUNY). The legislation was designed to give SUNY more autonomy to make daily operating decisions, in order that SUNY could better compete with other major higher education institutions nationwide. The legislation empowered SUNY to…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 22 affiliated or federated colleges, universities, and seminaries of Ontario are presented. The information is presented using consistent categories and definitions for all universities and colleges in Ontario. In addition to financial data for each…

This study investigated the resource allocation process--how school administrators obtain the proper resources to operate their schools, distribute the available resources among the various school programs appropriately, and manage resources for effective educational results--in four high schools during the 1984-85 school year. Information was…

A supplement to a slide presentation on financial responsibilities of governing boards, suitable for use at a trustee workshop, is presented. A flow of funds model which depicts the five major financial zones (acquisition, allocation, current fund, plant fund, and endowment and similar funds) is the visual devise used through the presentation.…

This book is designed to help college/university faculty and academic administrators become more constructive and knowledgeable participants in the budgetary process. Chapter 1 introduces budgets and the budgetary process, with an explanation of the importance of budgeting in policy making, Chapter 2 discusses economic and political contexts of…

This document presents the State of Iowa Board of Regents fiscal year (FY) 2001 budget requests and provides information about the Board and its institutions. An introductory section 1 offers an overview of the Board of Regents' functions, including a mission state and governance process, and explains FY 2000 appropriation reductions and FY 2001…

A reference manual on financial activities of a college or university and the interactive role of the governing board is presented for board members and institutional officers who provide information to the board. Financial data related to a fictitious hybrid university are included. After identifying three broad kinds of financial information…

The Resource Cost Model (RCM) is a resource management system that combines the technical advantages of sophisticated computer simulation software with the practical benefits of group decision making to provide detailed information about educational program costs. The first section of this document introduces the conceptual framework underlying…

A budgeting handbook for academic administrators and faculty is presented. Economic and political influences on budgeting are considered, along with sources of funds for public and private colleges, and the chronology of the budget process. Multiyear summaries of the budget process in different types of colleges are included. Some major policy…

This handbook provides information that administrators of maintenance and operations in California schools can use in systematically planning and scheduling school facility support services. The first unit, chapter 1, is designed to help members of school district governing boards establish board policies, regulations, and procedures. Topics…