Literaturnachweis - Detailanzeige
| Autor/in | Lang, Daniel W. |
|---|---|
| Institution | Canadian Society for the Study of Higher Education. |
| Titel | A Primer on Responsibility Centre Budgeting and Responsibility Centre Management. Professional File, Winter 1999, Number 17. |
| Quelle | (1999), (37 Seiten)
PDF als Volltext kostenfreie Datei |
| Sprache | englisch |
| Dokumenttyp | gedruckt; online; Monographie |
| Schlagwörter | Stellungnahme; Accountability; Administrator Responsibility; Cost Effectiveness; Educational Finance; Evaluation Methods; Financial Audits; Financial Policy; Foreign Countries; Higher Education; Income; Institutional Administration; Money Management; Performance Based Assessment; Resource Allocation; Risk Management; Strategic Planning; Canada |
| Abstract | This monograph is a "how-to" manual on responsibility center budgeting (RCB) and responsibility center management (RCM) in the context of Canadian and U.S. institutions. It explains how RCB/RCM works in practice and discusses some of the problems encountered in implementing this strategy at a number of Canadian and U.S. universities. The paper reviews the basic elements of RCB/RCM, which includes the calculation of all revenue generated by an academic unit, recalibrated periodically to ensure the reliability of cost information; the advantages of RCB/RCM in exposing costs that are often known but not recognized; the problems and disadvantages of RCB/RCM, including an institution's assumption that it has more knowledge of costs than it actually does have; how to install and costs of RCB/RCM, noting the need for a long-term commitment to the principles of RCB/RCM and a long-term understanding of markets and program costs; and the relationship of RCB/RCM to institutional plans and mission statements. In concluding the paper some RCB/RCM do's and don'ts are offered, along with a brief discussion of the future of RCB/RCM. A series of charts on central overhead model methodology, as well as financial worksheets are included. (Contains 36 book/journal references and 23 institutional reports on RCB/RCM.) (CH) |
| Anmerkungen | Canadian Society for the Study of Higher Education, University of Manitoba, 220 Sinnot Building, 70 Dysart Road, Winnepeg, Manitoba R3T 2N2, Canada. |
| Erfasst von | ERIC (Education Resources Information Center), Washington, DC |
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