Research findings suggest at least ten guidelines for the practice of school system budgeting. (Author/MLF)

Offers 12 ideas for making quick, short-term cuts in expenditures when a budget crisis occurs. (JM)

Ideas for managing the college or university fund-raising budget include evaluating the current budget for effectiveness and adding to the budget through such means as billing for services, borrowing from current funds, using early interest on gifts, "taxing" incoming gifts, raiding a discretionary account, using a windfall, using early gifts, and…

Strategic planning enables colleges to direct discretionary dollars into high-impact areas that can enhance critical core activities, improving output. When the institution can disinvest financial resources in weak or noncritical core areas and redirect them through careful budgeting, it improves its chances for success. (MSE)

Offers colleges and universities some strategies when reallocation of funds is necessary. Discussion focuses on the use of facilitating teams to help department chairpersons, active promotion of reallocation in funding proposals, use of analytical databases in decision making, use of program audits, taxation policies, decentralization of decision…

The Education Reform Act 1988 obliges the Local Education Authorities (LEAs) to delegate budgets to the colleges within their control by means of a formula, but does not say what should happen within colleges once the delegated budget has been received. This paper reports some of the outcomes of an action learning and training program, carried out…

Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…

Defines zero-based budgeting, compares it to traditional budgeting, and discusses five steps of a zero-base budget model: determining organization's goals and refining them into objectives; listing activities to achieve objectives in decision packages; evaluating decision packages; ranking packages by order of importance; and funding decision…

This book provides an overview of strategies colleges and universities can use to help contain costs. It also describes a range of strategies that have been used to contain costs and refine budgeting systems in an era of low returns on investment and greater competition. The volume synthesizes research on internal cost containment strategies…

It is proposed that the primary method for college budget reduction should be horizontal, across-the-board cuts by percentage applied to all programs and departments. It is argued further that vertical budget cuts embody imperfect procedural justice and should be considered only in extreme situations. (MSE)

Summarizes the strategy used by the Los Angeles Roundtable for Children during its two-year study of child welfare funding and expenditures in Los Angeles County. Looks at: (1) the profile of the county's children; (2) public expenditures in behalf of these children; and (3) publicly funded services targeted for at-risk children. (RWB)

A method for analyzing expenditures and revenue, and a matrix for use in decision making about program choice and more productive use of resources, is outlined. Institutional integrity (internal and external cohesion) is preferred to emphasis on competition. (MSE)

A process developed by the Dallas County (Texas) Community College District allows simultaneous budget development and planning. All units are given a bottom line figure in the fall that is not changed prior to completion of the plan. Contingency plans are included in the total plan. (Author/MLF)

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)

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)