ERIC Number: ED078732
Record Type: RIE
Publication Date: 1973-Mar
Reference Count: 0
Understanding the College Budget.
Robins, Gerald B.
This document explains the college operating budget-what it is, its constituent parts, the procedures involved in its construction and its terminology. Section one reviews the background and future of the financial crises. Section two indicates the kinds of budgets, anatomy of the budget, and the budgeting process. Long-range planning, planning programs, and preparing budget documents are discussed in the remaining sections. Long-range planning objectives, external factors, internal factors, enrollment projections, review, revision, and approval are stressed. Program planning is viewed in light of academic planning, planning in nonacademic areas, revenue sources and estimates, and reviews and revisions. Unit budgeting, budget format, final review, revisions, approval, and budget amendments and reports are emphasized as phases of preparing the budget document. New approaches to management information systems and cost simulation models are indicated. A glossary and a 29-item bibliography are included. (MJM)
Descriptors: Budgeting, Budgets, Colleges, Costs, Educational Economics, Educational Finance, Expenditures, Higher Education, Program Budgeting, Program Development
Institute of Higher Education, University of Georgia, Athens, Georgia 30602 ($2.50)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Georgia Univ., Athens. Inst. of Higher Education.