Article focus' on the financial information requirements for two levels of station management: project (project production) managers and functional managers. (Author)

Discusses budgeting in corporate libraries as a basic tool of financial management. Highlights include focusing on goals; developing a list or matrix of services; resources needed for each service; shared costs; types of budgets, including operating budget, capital budget, and cash budget; and approaches to budgeting, including incremental…

This reference guide presents the basic accounting concepts, terminology, and definitions used by colleges and universities. The guide, a companion to the National Association of College and University Business Officers' (NACUBO's) online self-study course of the same name or a standalone reference, compares college and university accounting…

The summary data and schedules included in this document represent a continuation of the work by the Committee of Financial Officers--Universities of Ontario. It reports the total revenue and expenses of the provincially assisted universities of Ontario for the fiscal year ended April 30, 1975. The summary data include trend statistics from…

The new budget and accounting system for the California community colleges uses an activity-centered approach to expenditure reporting which describes real resource requirements (faculty, supporting staff, supplies, etc.), their costs (objects of expenditures), and relative use in each of the major activities which describe community college…

This description and discussion of the budgetary process at the University of Michigan is divided into three major sections. The first section deals with the structure of the process and includes discussions of budget organization and format, an overview of the process, the general fund budget cycle, capital outlay appropriations, general fund…

Assesses the financial impact of online services for management and describes the process of financial management of the online search service at Charles River Associates, Inc. The areas of budgeting, pricing, and controlling are examined in the context of a financial management methodology. (CWM)

Outlines techniques to determine expenditures by type of service and maintenance area. (MLF)

Analysis of 212 budgets for 24 San Francisco Bay Area school districts shows that these districts underestimate income and to a lesser extent overestimate operating expenses. Whether this is done for legitimate reasons or as a collective bargaining ploy is left for the reader to decide. (Author/JG)

Institutions are turning to responsibility-centered budgeting to instill campuswide fiscal responsibility. The approach places budget authority within individual academic units and allows decision makers to see their program's share of overhead expenses. The University of Indiana and Purdue University at Indianapolis have undertaken a joint…

This student guide is intended to assist persons employed as supervisors in learning to reduce costs. Discussed in the first four sections are the following topics: costs (functional, fixed, and variable costs and ways of controlling costs); cost consciousness (getting people involved, passing on information, and getting and giving feedback); and…

Discusses the value for school districts of a program cost accounting system and examines different approaches to generating program cost data, with particular emphasis on the "cost allocation to program system" (CAPS) and the traditional "transaction-based system." (JG)

The National Association of College and University Business Officers has taken major strides toward meeting the responsibility for establishing accounting and public reporting standards within the field of higher education. The need for improvement in the reporting procedures has been generally agreed on. It is imperative that revision of the…

By using an energy audit, the Cheyenne Mountain School District No. 12 (Colorado) identified fuel-consuming areas in its schools and reduced the annual increases for fuel from 25 to 5 percent. Six steps to energy savings will work for other districts as well. (JW)

In order to make rational budgetary decisions, higher educational institutions require information on the impact of inflation on their operations. A simple and easily maintainable model from which price indices for a particular institution can be constructed is described. (Author/LBH)