Description
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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
