ERIC Number: EJ477813
Record Type: CIJE
Publication Date: 1993
Reference Count: 0
Jones, Dennis P.
New Directions for Higher Education, n83 p5-16 Fall 1993
An approach to college budgeting that encompasses strategic as well as operational decisions is proposed. Strategic decisions focus on creation and maintenance of institutional capacity, whereas operational decisions focus on use of that capacity to accomplish specific purposes. Strategic budgeting must emphasize institutional assets and their appropriate development. (MSE)
Publication Type: Reports - Evaluative; Guides - Non-Classroom; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Authoring Institution: N/A
Note: Theme issue topic: Financial Management: Progress and Challenges."