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Babcock, Judith A. – Peabody Journal of Education, 1983
This paper examines the responses of an academic subunit, a college within a university, to declining enrollment and funding over a period of eight years. Responses examined include budgetary, programmatic, and technical (operational) adjustments associated with the instructional function of the college. (CJ)
Descriptors: Curriculum Development, Declining Enrollment, Departments, Educational Change

Bingen, Franz; Siau, Carlos – Research in Higher Education, 1981
A model of departmental support expenditures is constructed. The requirements for administrative and technical staff and for operating funds of a university's academic units were analyzed, and these were related to a number of quantitative characteristics of the units. (Author/MLW)
Descriptors: Administrators, Educational Finance, Expenditures, Higher Education
Green, Alan C. – New Directions for Higher Education, 1981
Although colleges and universities have been aggressive in making capital improvements to conserve energy, their efforts have been hampered by limited capital funds. Decisions about capital investments tend to be complex because of the interrelatedness of conservation strategies and the need to consider the cost advantage of alternatives.…
Descriptors: Building Operation, Capital Outlay (for Fixed Assets), College Buildings, Energy Conservation
Zachar, Sy – New Directions for Higher Education, 1980
The issue of whether institutions of higher education should cost account space and physical plant operating and maintenance expenses to their academic programs is examined. Space costing is cited as a philosophical base for cost accounting space, operating, and maintenance expenses to the individual academic unit of an institution. (Author/MLW)
Descriptors: Costs, Educational Facilities, Facility Planning, Higher Education

Gallagher, Daniel G. – Illinois School Research and Development, 1979
Matched Illinois school districts, with and without teacher collective bargaining, were compared on expenditures in 13 budget categories to determine if collective bargaining is related to decreased nonteacher program expenditures. Results suggested that bargaining has led to significantly higher expenditures in both teacher salaries and other…
Descriptors: Budgeting, Collective Bargaining, Comparative Analysis, Elementary Secondary Education
American School and University, 1977
Placing the space costs with the operating budget of the college or department enables the administration to see more completely the total cost of the academic program and encourages energy conservation. (Author/MLF)
Descriptors: Building Operation, Cost Effectiveness, Departments, Energy Conservation

Snyder, Herbert; Davenport, Elisabeth – Bottom Line, 1997
Better managerial control in terms of decision making and understanding the costs of a system/service result from allocating indirect costs. Allocation requires a three-step process: selecting cost objectives, pooling related overhead costs, and selecting costs bases to connect the objectives to the pooled costs. Argues that activity-based costing…
Descriptors: Cost Effectiveness, Cost Estimates, Decision Making, Indirect Costs
Protheroe, Nancy – School Business Affairs, 1995
Presents data on school district expenditures for 1984-85, 1989-90, and 1994-95, gathered by the Educational Research Service (ERS). Provides information on budgets; intragroup variations; trends in allocation patterns; personnel costs; school district revenues; and trends in revenue available from local, state, and federal sources. Three tables…
Descriptors: Budgeting, Budgets, Elementary Secondary Education, Expenditure per Student
Chronicle of Higher Education, 1993
Data on research library (university and nonuniversity) holdings in the United States and Canada for 1991-92 are presented in tabular form and include numbers of volumes in the library, volumes added, current serials, and permanent staff, and total expenditures in U.S. dollars. University libraries are ranked. Overall distribution of operating…
Descriptors: Expenditures, Foreign Countries, Higher Education, Library Acquisition

Fife, Jerry G. – SRA Journal of the Society of Research Administrators, 1992
A discussion of the federal Office of Management and Budget (OMB) policies concerning computation of indirect costs on federally funded research projects at universities focuses on recent policy changes. Significant revisions are examined, future points of scrutiny are noted, and ongoing initiatives are described. Three options for indirect cost…
Descriptors: Federal Aid, Federal Regulation, Higher Education, Indirect Costs
AGB Reports, 1991
Questions and answers by the Association of American Universities address some issues in the complex matter of indirect costs for research projects, including the different kinds of costs, federal treatment of them, the federal indirect cost system, cost allocation, the memorandum of understanding, variation among institutions' costs, and cost…
Descriptors: Educational Indicators, Federal Aid, Federal Regulation, Governance

Basch, Donald L. – Journal of Higher Education, 1999
From 1989 to 1995 the market value of private colleges' endowments grew sharply. This study offers a perspective on the recent use of endowments to support current operations. Comparisons are drawn between actual and optimal endowment spending rates, noting that recent increases in stock and bond markets appear to have brought actual spending…
Descriptors: College Administration, Educational Economics, Educational Finance, Educational Trends

California State Univ., Long Beach. Office of the Chancellor. – 1990
This report presents a proposed budget for the California State University (CSU) system (1991-92) which concentrates on three critical needs: financing enrollment increases; staffing new facilities; and restitution of funds removed from the basic budget for 1990-91. The budget proposal represents $1.94 billion, 13.7 percent over 1990-91, on…
Descriptors: Ancillary School Services, Budgets, Educational Facilities, Educational Finance
Illinois Univ., Champaign. Graduate School of Library Science. – 1990
This report presents statistical pictures of Illinois Public Libraries during the fiscal year 1988-1989. The information comes primarily from the Illinois Public Library Annual Report forms. In addition, text has been included that describes how a library or library system can utilize these statistics. Three sections divide the publication.…
Descriptors: Budgets, Financial Policy, Library Materials, Library Networks
National Association of College and University Business Officers, Washington, DC. – 1983
A set of definitions are presented to create common cost and gift reporting standards for fund raisers and business officers at colleges, universities, and independent secondary schools. The objective is to bring clarity and consistency to the gift reporting process. In addition, the standards and management reports formats provide useful tools…
Descriptors: Capital, Costs, Definitions, Donors