Purpose: The purpose of this paper is to review the literature which focuses on four major higher education decision problems. These are: resource allocation; performance measurement; budgeting; and scheduling. Design/methodology/approach: Related articles appearing in the international journals from 1996 to 2005 are gathered and analyzed so that…

There has developed moderate discussion in European higher education about the use of performance indicators for both accountability and evaluation purposes. This paper begins by summarizing governmental expectations, institutional objections, and several of the controversies surrounding performance measures. We then report on using performance…

When applied to elementary and secondary schools, the Resource Requirements Prediction Model gained more acceptance at the system level than at the school level. Further research is required to construct a resource model that is specifically for use in schools. (Author/IRT)

This is a collection of 16 articles on zero-based budgeting (ZBB), dealing primarily with the practice as it occurs in the states. Included is a lengthy report on ZBB practices in the states based on a survey conducted by the National Association of State Budget Officers and the Congressional Research Service. (IRT)

Discusses the instructional design process when an additional need is identified in the middle of a project that has already been geared to another need. Topics include determining how critical the additional need is; resources available, including budget impact; time factors; and client satisfaction. (LRW)

Offers benchmarks to help campuses evaluate their efforts in supplying information technology (IT) services. The first three help understand the IT budget, the next three provide insight into staffing levels and emphases, and the seventh relates to the pervasiveness of institutional infrastructure. (EV)

Presents four steps that PTAs can use in developing a budget: determine the programs and projects to be carried out for the coming year; make realistic estimates of how much each will cost and how they will be funded; seek approval from the board and membership; and establish a system for keeping track of how well the projected budget is matching…

A web-based formula-driven tool has been developed for the purpose of performing two distinct academic department budgeting functions: allocation funding to the department, and budget management by the department. The tool's major features are discussed and its uses demonstrated. The tool's advantages are presented. (Contains 10 figures.)

The search for more flexibility in financial management of public universities demands adjustments in budgeting strategies. International studies on this topic recommend wider financial autonomy for management units, the use of budgeting models based on performance, the implementation of formula systems for the determination of financial needs of…

On July 28, the Governor signed legislation making significant revisions to the 2009-10 state budget. The revised budget allocates $85 billion in State General Fund spending, down from the $92 billion in the budget approved by the Governor and Legislature in February. This budget revision also captures some savings from the just-completed 2008-09…

A simple algebraic method of compensating for inflation while allocating the book budget by funds is presented. The results of attempts to generate library-resource unit cost figures based on internal measurement of buying patterns are described. (Author)

This document describes the performance funding mission resource requirements for public institutions of higher education in South Carolina. It opens with sections of the state code, as amended in 1993, that define the annual budget requests of higher education institutions and outline the requirements for performance funding. The guiding…

Fort Wayne uses step allocation accounting and unit cost rates to locate the indirect costs of special -- and regular -- programs. (Author/JN)

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

Examines the determinants of power and budget allocations on two campuses of a large, state university system. Faculty positions and budget allocations were a function of student enrollment and departmental power, and departmental power was related to the amount of a department's grant and contract funds as well as to its enrollment. (Author/IRT)