Cost control is the subject of this eight-lesson, three-test food service training manual. Lesson 1 deals with financial accountability and includes 17 handouts, ranging from sample balance to quarterly report sheets. Lesson 2 focuses on budgeting principles, and lesson 3 on labor controls. Professional purchasing, receiving, and inventorying…

In college and university administration, overhead costs are often charged to programs indiscriminately, whereas the support activities that underlie those costs remain unanalyzed. It is time for institutions to decrease ineffective use of resources. Activity-based management attributes costs more accurately and can improve efficiency. (MSE)

Suggests that as automated information services become more prevalent, it is essential that libraries find permanent funding to support this activity. Funding of information provided by an online search that satisfies legitimate educational and research needs with monies from print materials budget is considered. Three reactions to essay are…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 21 provincially-assisted universities of Ontario are presented. The presentation of information using consistent categories and definitions for all universities and colleges in Ontario is explained. In addition to financial data for each institution,…

At the University of Akron (Ohio), research productivity was enhanced through improved information exchange, implementation of a systematic approach to securing funds, grant-writing seminars, reallocation of indirect-cost returns, establishment of a fund to cover unplanned expenditures, and other support activities. Creation and maintenance of a…

Describes an institution-wide activity-based costing study conducted at a large, urban, public university. The program cost study provides campus-, school-, and department-level cost information for the full range of mission-critical activities in teaching, research, and service. It also includes allocation of all levels of overhead to…

A summary is presented of the 1985-87 community college operating budget request for the Washington State Community colleges, along with a description of the policy considerations inherent in the request and the anticipated effect of the request on community college programs. The philosophy and objectives underpinning the budget request are…

Fiscal year 1982 data on the total revenue and expenses and changes in fund balances of the 22 affiliated or federated colleges, universities, and seminaries of Ontario are presented. The information is presented using consistent categories and definitions for all universities and colleges in Ontario. In addition to financial data for each…

In July 1982, 10 member libraries of the Association of Research Libraries (ARL) were surveyed to obtain information on their existing budget practices. Libraries participating in the study were the University of California, Santa Barbara; University of Chicago; University of Colorado; University of Florida; Iowa State University; Notre Dame…

New Maryland State Board for Higher Education funding guidelines for public four-year institutions in Maryland are presented, along with information on the development of the guidelines. Four guidelines models were studied and evaluated by criteria endorsed by state and university officials. To derive the guidelines, each program area…

Four forms of funding universities (capitation, categorical, initiative, inventive) in Australia are examined for their characteristics, advantages, and disadvantages. The option of using these funding mechanisms for allocating resources within individual universities, based on performance, is explored. Finally, use of the four kinds of funding…

This study investigated the resource allocation process--how school administrators obtain the proper resources to operate their schools, distribute the available resources among the various school programs appropriately, and manage resources for effective educational results--in four high schools during the 1984-85 school year. Information was…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

Recommendations for the appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1991-92 unified budget report. The budget recommendations are provided in six sections: (1) executive summary of the 1991-92 unified budget recommendations; (2) higher education unified…

This report reviews economic factors affecting the universities of Ontario, Canada. In 34 tables and 25 figures it provides comparative data with other Canadian and American institutions over the past 15 years. An executive summary reveals that operating grants from the Ontario government have been declining, and that many universities have been…