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ERIC Number: EJ1159005
Record Type: Journal
Publication Date: 2017-Nov
Pages: 10
Abstractor: As Provided
ISSN: ISSN-0826-4805
Competing Strategies to Balance the Budgets of Publicly Funded Higher Education Institutions
Askari, Mahmoud Yousef
Interchange: A Quarterly Review of Education, v48 n4 p377-386 Nov 2017
This paper compares and contrasts different strategies to balance academic institutions' operating budgets. Some strategies use economic theory to recommend a budgeting technique, others use management methods to cut cost, and some strategies use a management accounting approach to reach a balanced budget. Through the use of a simplified numerical example of a breakeven analysis model, this paper argues that excess capacity and high enrolment levels are needed for some proposed budget balancing recommendations to work. It also argues that low enrolment institutions and academic units need to be subsidized to keep their doors open.
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Publication Type: Journal Articles; Reports - Evaluative
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A