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College & University Budgeting
Richard J. Meisinger
Leroy W. Dubeck
其他書名
An Introduction for Faculty and Academic Administrators
出版
National Association for College and University Business Officers
, 1984
主題
Education / Schools / Levels / Higher
ISBN
0915164221
9780915164226
URL
http://books.google.com.hk/books?id=DSOdAAAAMAAJ&hl=&source=gbs_api
註釋
A budgeting handbook for academic administrators and faculty is presented. Economic and political influences on budgeting are considered, along with sources of funds for public and private colleges, and the chronology of the budget process. Multiyear summaries of the budget process in different types of colleges are included. Some major policy issues facing public colleges and state officials are identified, and the use of analytical tools and financial reporting to alter budget outcomes is addressed. A hypothetical college is used to introduce fund accounting, and six budgeting approaches are summarized. Additional topics include: how participants can influence the budget process, the relationship of the capital budget to the annual operating budget, sources of flexibility in the budget process, budget planning for reallocation and retrenchment, policy issues for endowment management, cost analysis procedures, the instructional workload matrix, enrollment forecasting, the nature of indirect costs associated with sponsored programs, and a range of mathematical models used in budgeting. Appendices include strategies for increasing revenue and decreasing expenditures, and documents of the American Association of University Professors and the National Association of College and University Business Officers. (SW)