This paper reviews and examines approaches to determining the financial viability of academic programmes as a critical component of assessing a programme's overall sustainability. Key to assessing the financial viability of a programme is understanding the teaching activities required to deliver the programme and the cost of those activities. A…

Facing steep budget cuts and rising energy costs, many colleges are grappling with how to finance urgently needed, but capital intensive, energy efficiency upgrades on campus. One innovative approach, using return-oriented green revolving funds (GRFs), is a rapidly growing trend at colleges and universities. GRFs can invest in a variety of…

Purpose: The purpose of this paper is to discuss how activity-based costing (ABC) technique can be applied in the context of higher education institutions. It also discusses the obstacles and challenges to the successful implementation of activity-based management (ABM) in the higher education environment. Design/methodology/approach: This paper…

This paper presents a model of the approaches open to government to ensure that early childhood services are affordable to families. We derived the model from a comparative literature review of affordability approaches taken by government, both in Australia and internationally. The model adds significantly to the literature by proposing a means to…

The proposed methodology was designed to implement the Board of Governor's January 9, 1973, motion regarding the translation of the university's 1973-74 operating budgeting into a program budget showing the resources required by the various university programs and outputs. The methodology defines the main functions of the university in terms of…

The relationship between departmental activities and the need for nonacademic staff and operating funds was analyzed using regression analysis. Support costs were broken into task categories and related to certain basic variables describing the composition and activity of the unit (e.g., number of staff and teaching load). The results were linked…

The relationship between the costs of central administration and academic teaching and research production was studied, based on a large sample of British universities and a separate analysis of the Free University of Brussels, Belgium. To determine variables important to central administration costs, a cross-sectional and intertemporal regression…