This article reviews the key features of zero base budgeting as a budgeting/planning system, discusses the applications of ZBB reported in the literature, and summarizes its special benefits and problems for libraries. Fifteen references are included. (Author/RAA)

Focuses on dealing with budget cuts in higher education. The article argues that the best way to make cuts is to involve everyone in developing a budget plan that supports the institutional priorities. (CK)

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…

As part of their course, the authors were asked to teach a mathematics lesson to a class of Y6 pupils. Since they did not know the pupils, they felt that the theme of the session was of the utmost importance, so they chose something which they hoped would stimulate the pupils' imagination and entice them into the session. They wanted to use…

Information concerning a theory about allocation of resources among units at colleges is presented. This information, which is primarily in tabular and graphical form, is based on a report of the special conference topic panel entitled "Clues for Leaders of Universities from Environmental Studies: Applying Theory and Research to…

Weaknesses of the traditional incremental budgeting approach are considered as background to indicate the need for a new system of budgeting in educational institutions, and a step-by-step description of zero-based budgeting (ZBB) is presented. Proposed advantages of ZBB include the following: better staff morale due to a budget that is open and…

A gulf exists between what is known about administration and how this knowledge is used to improve administrative practice. A pilot project, to provide one bridge from theory to practice through an operational model, applies systems analysis to the administration of school districts. The completed operational model, developed in the Maryvale…

Understanding organizational growth and maturity, viewing the community college in the same manner as a private enterprise, and orienting to markets and products will help bring strategic techniques into the financial management process. Funds for new ventures will come from reallocation of existing resources based on a sufficiently broad mission…

Case studies on university management revealed data on decision processes particularly regarding budgeting and professorial appointments. Dysfunctions in resource allocation systems were found. The opportunity of reinforcing internal integration of the university governance, and the difficult questions this solution raises, were also examined.…

With tighter budget allocations, funding for different university budgets items must be managed more judiciously. Subjective criteria are often used to allocate funds to colleges within a university, with the result that allocation decisions can be based on spending differences that are not statistically significant. A statistically based method…

A general model is derived for the purpose of efficiently allocating integral numbers of units in multi-level designs given prespecified power levels. The derivation of the model is based on a constrained optimization problem that maximizes a general form of a ratio of expected mean squares subject to a budget constraint. This model provides more…

Argues that balanced implementation of an educational planning-programing-budgeting system will solve resource allocation problems currently encountered in educational planning. (Author/JF)

Higher Education has outgrown traditional fund accounting and needs to shift emphasis to managerial accounting principles. (Editor)

Financial planning and resource allocation for chemistry--which has costs not shared by most other disciplines--in Victoria (Australia) colleges are discussed in light of enrollment trends and these colleges' contribution to the pool of chemistry graduates. Materials and equipment costs and class size are considered. (MSE)