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ERIC Number: ED625770
Record Type: Non-Journal
Publication Date: 2020-Feb-25
Pages: 13
Abstractor: As Provided
ISBN: N/A
ISSN: N/A
EISSN: N/A
University Budget Models and Indirect Costs: A Primer. Issue Brief
Radecki, Jane
ITHAKA S+R
Budgets do not only pay the costs of activities. They also reveal the ambitions and limitations of an organization. The opportunities presented in a budget are also bounded by the structural elements used by that institution: how costs and revenues are organized, how overhead is calculated and apportioned, and how assets and investments are calculated and utilized, among others. In the higher education sector in the US, there are many common budgeting elements but also several important areas of differentiation. This issue brief provides a summary of two important elements of academic budgeting at large research universities and for externally funded research: budget models and indirect costs.
ITHAKA S+R. Available from: ITHAKA. One Liberty Plaza, 165 Broadway 5th Floor, New York, NY 10006. Tel: 212-500-2355; e-mail: ithakasr@ithaka.org; Web site: https://sr.ithaka.org
Publication Type: Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: Ithaka S+R
Grant or Contract Numbers: N/A