This book takes an applied approach to budgeting and fiscal administration in higher education. It presents new and aspiring leaders in higher education and student affairs with the fundamental knowledge and skills to supervise, analyze, and implement budgets that make the best and most effective use of limited resources. By exploring the foundational elements of fiscal administration and outlining the process step-by-step, this text carefully takes leaders through real-world examples and includes myriad opportunities for application. Indeed, a major goal of this text is to provide readers…mehr
This book takes an applied approach to budgeting and fiscal administration in higher education. It presents new and aspiring leaders in higher education and student affairs with the fundamental knowledge and skills to supervise, analyze, and implement budgets that make the best and most effective use of limited resources. By exploring the foundational elements of fiscal administration and outlining the process step-by-step, this text carefully takes leaders through real-world examples and includes myriad opportunities for application. Indeed, a major goal of this text is to provide readers with a set of technical skills that can be applied across a range of contexts. Our expectation is that current and future higher education and student affairs leaders will find this text invaluable in their day-to-day work and that the material presented here will help them engage in fruitful decisions around the allocation of scare resources.
Dr. Gabriel R. Serna is an assistant professor in the School of Education at the Virginia Polytechnic Institute and State University. His research interests include higher education economics, finance and policy. Dr. Spencer C. Weiler is an associate professor of Educational Leadership and Policy Studies at the University of Northern Colorado. In addition to numerous publications (books, book chapters, and journal articles) in the area of school finance and budgeting, Dr. Weiler is honored to have worked 15 years in public education.
Inhaltsangabe
Foreword Acknowledgments Chapter 1: Introduction and Overview Phase I: Foundations Chapter 2: Getting to Know a Higher Education Budget Chapter 3: Revenue and Costs/Expenditure Structures in Higher Education Chapter 4: Basics of Financial Ratio Analysis Chapter 5: Forecasting, Accuracy, and Judgment Phase II: Developing and Overseeing the Total Program Chapter 6: The Operating Budget Process and Cycle in Higher Education Chapter 7: Oversight and Budget Variance Analysis Phase III: Foundations of Capital Budgeting and using Debt Chapter 8: Capital Budgets without Debt Chapter 9: Capital Budgeting and Debt Phase IV: Linkage, Philosophy, and Conclusion Chapter 10: Budgeting and Strategic Planning Chapter 11: Conclusion References and Further Reading About the Authors Index
Foreword Acknowledgments Chapter 1: Introduction and Overview Phase I: Foundations Chapter 2: Getting to Know a Higher Education Budget Chapter 3: Revenue and Costs/Expenditure Structures in Higher Education Chapter 4: Basics of Financial Ratio Analysis Chapter 5: Forecasting, Accuracy, and Judgment Phase II: Developing and Overseeing the Total Program Chapter 6: The Operating Budget Process and Cycle in Higher Education Chapter 7: Oversight and Budget Variance Analysis Phase III: Foundations of Capital Budgeting and using Debt Chapter 8: Capital Budgets without Debt Chapter 9: Capital Budgeting and Debt Phase IV: Linkage, Philosophy, and Conclusion Chapter 10: Budgeting and Strategic Planning Chapter 11: Conclusion References and Further Reading About the Authors Index
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