NotesFAQContact Us
Collection
Advanced
Search Tips
Back to results
Peer reviewed Peer reviewed
Direct linkDirect link
ERIC Number: EJ953095
Record Type: Journal
Publication Date: 2011
Pages: 12
Abstractor: As Provided
ISBN: N/A
ISSN: ISSN-1360-080X
Implementing Responsibility Centre Budgeting
Vonasek, Joseph
Journal of Higher Education Policy and Management, v33 n5 p497-508 2011
Recently, institutes of higher education (universities) have shown a renewed interest in organisational structures and operating methodologies that generate productivity and innovation; responsibility centre budgeting (RCB) is one such process. This paper describes the underlying principles constituting RCB, its origin and structural elements, and RCBs historical use by US universities. Its central focus is the organisational features that must be accounted for when making the decision to implement RCB. Included are the construction of responsibility centres from differing academic units, the allocation of revenues by function to centres, the allocation of unit operating costs according to the level of use, and a methodological base for allocating administrative and facility costs among the various centres. Focal considerations for implementation include an administration fully committed to the process, and an adequately sized, technically skilled, and motivated group of managers. Effective implementation demands that administrators understand the process and that managers expect to be accountable for performance.
Routledge. Available from: Taylor & Francis, Ltd. 325 Chestnut Street Suite 800, Philadelphia, PA 19106. Tel: 800-354-1420; Fax: 215-625-2940; Web site: http://www.tandf.co.uk/journals
Publication Type: Journal Articles; Reports - Descriptive
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A