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Peer reviewed Peer reviewed
ERIC Number: EJ620282
Record Type: CIJE
Publication Date: 2001
Pages: N/A
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: ISSN-1066-8926
Contribution Margin Budgeting.
Tambrino, Paul A.
Community College Journal of Research and Practice, v25 n1 p29-36 Jan 2001
Describes Iowa Valley Community College District's Contribution Margin Budgeting (CMB) program, successfully implemented to stave off bankruptcy. In this program, each responsibility center receives credit for all income generated and is charged for all expenditures, and each must build its own reserve against revenue shortfalls and unanticipated expenditures. (CW)
Descriptors: Community Colleges, Educational Finance, Finance Reform, Financial Problems, Program Implementation, School Districts, Two Year Colleges
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Bankruptcy; Iowa Valley Community College District