Creating a Flexible Budget Process

Autor/inn/en	Frew, James; Olson, Robert; Pelton, M. Lee
Titel	Creating a Flexible Budget Process
Quelle	In: Academe, 95 (2009) 6, S.29-30 (2 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0190-2946
Schlagwörter	Higher Education; Budgeting; College Faculty; Teacher Administrator Relationship; Enrollment Rate; Educational Finance; Decision Making; Oregon + Suchen Sie Ihr Suchwort? Hochschulbildung; Hochschulsystem; Hochschulwesen; Fakultät; Bildungsfonds; Decision-making; Entscheidungsfindung
Abstract	The budget process is often an especially thorny area in communication between administrators and faculty members. Last year, Willamette University took a step toward reducing tensions surrounding the budget. As university administrators planned for the current year, they faced the high degree of uncertainty that the financial crisis has forced on many universities. This article discusses how this situation was dealt with--by shifting from planning a fixed budget to planning a flexible one. The process required to design this more elaborate plan resulted in unusually deep discussion between faculty members and administrators about which high-priority items needed to be included in the "base" budget and which could be deferred pending receipt of the revenue that might be generated by higher enrollment. Contingency plans were thus devised and discussed before they were incorporated into the budget. (ERIC).
Anmerkungen	American Association of University Professors. 1012 Fourteenth Street NW Suite 500, Washington, DC 20005. Tel: 800-424-2973; Tel: 202-737-5900; Fax: 202-737-5526; e-mail: academe@aaup.org; Web site: http://www.aaup.org
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10