Computerized formula-driven budget models are used by the Washington community college system to define resource needs for legislative budget requests and to distribute legislative appropriations among 22 community college districts. This manual outlines the sources of information needed to operate the model and illustrates the principles on which…

A comparative budget analysis approach employed by British universities is discussed. The British funding system analyzes in detail unit costs and marginal costs and undertakes comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.…

The value of microcomputer modeling tools and spreadsheets to help college institutional researchers analyze proposed capital projects is discussed, along with strengths and weaknesses of different software packages. Capital budgeting is the analysis that supports decisions about the allocation and commitment of funds to long-term capital…