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• Cover
• Title Page
• Figures, Tables, and Exhibits
• Preface
• Acknowledgements
• About the Authors
• 1 The Fiscal Context and the Roleof the Budget Manager
• The Fiscal Context of American Higher Education
• Differences Between Public and Private Institutions
• The Role of a Budget Manager
• Why Does All This Matter?
• Alpha University
• References
• Reflection Questions
• 2 Primary Elements of the Budget: Revenue and Expenses
• Revenues
• Expenses
• Conclusion
• References
• Reflection Questions
• 3 Understanding Budgets
• Purposes of a Budget
• Types of Budgets
• Organizing and Expressing Budgets
• Common Budget Models
• Decision Making and Budgets
• Conclusion
• References
• Reflection Questions
• 4 Management of the Budget Cycle
• General Issues
• Developing and Managing the Fiscal Year Operating Budget
• Analyze and Repeat
• Conclusion
• References
• Reflection Questions
• 5 Understanding Auxiliary and Capital Budgets
• Auxiliary Budgets
• Forecasting Revenues and Expenses
• Paying for Institutional Services and Overhead
• Planning for Maintenance and Equipment Replacement
• Budgeting for Reserves
• Capital Budgets
• Common Issues for Capital Budgets
• Conclusion
• References
• Reflection Questions
• 6 Problems and Pitfalls in Budget Management
• Common Issues
• Common Pitfalls
• Advice to New Budget Managers
• The Attitude Factor
• References
• Reflection Questions
• 7 Managing Budget Fluctuations
• Reasons for Budget Cuts
• Institutional Approaches to Budget Reductions
• Useful Unit Strategies
• Managing Budgetary Opportunities
• Conclusion
• Case Studies
• References
• Glossary of Terms
• Index
• End User License Agreement