Activity-Based Budgeting in Higher Education

Autor/in	Szatmary, David P.
Titel	Activity-Based Budgeting in Higher Education
Quelle	In: Continuing Higher Education Review, 75 (2011), S.69-85 (17 Seiten) PDF als Volltext kostenfreie Datei Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0893-0384
Schlagwörter	Budgeting; Continuing Education; Continuing Education Units; Higher Education; College Administration; Financial Exigency; Costs; Expenditures; Income; Financial Support; Educational Technology; Models; Washington + Suchen Sie Ihr Suchwort? Weiterbildung; Weiterbildungsinhalt; Hochschulbildung; Hochschulsystem; Hochschulwesen; College administrators; Hochschulverwaltung; Finanzielle Härte; Cost; Kosten; Ausgaben; Einkommen; Finanzielle Förderung; Unterrichtsmedien; Analogiemodell
Abstract	As other universities across the country struggle with their financial challenges, continuing education units can serve the same pioneering role in the development of new financial and budget systems. Confronted by serious financial shortfalls during the last three decades, university administrators started to focus on new budget and revenue allocation models. They have at least five budgeting models at their disposal to project future trends and assist in decision making. These models include: (1) Incremental budgeting; (2) Proxy-based budgeting; (3) Traditional budgeting; (4) Activity-based budgeting; and (5) Expanded activity-based budgeting. The activity-based models are most effective when universities meet certain conditions. They are most useful for a large university with a number of different services and variations on those services. The activity-based budget model can support a centralized management model, a decentralized one, or a combination of the two. It simply offers information about financial performance within and between academic units for the people making decisions. (Contains 2 tables and 3 endnotes.) (ERIC).
Anmerkungen	University Professional & Continuing Education Association. 1 Dupont Circle NW Suite 615, Washington, DC 20036. Tel: 202-659-3130; Fax: 202-785-0374; Web site: http://www.upcea.edu
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10