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Budgeting for an academic department at a state university : can you believe the numbers?

Author: Gloria Vollmers; Wendy Coons
Publisher: London : SAGE Publications Ltd., 2017.
Series: SAGE Knowledge., Cases.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Determining the fate of an academic department: a case in university budgeting. The case involves an academic department with a chronic budget deficit. The upper administration wants to close the department or its bachelor’s program, believing that such action would save money. The problem is the university’s budget system. It treats all academic departments as cost centers without understanding that the static cost  Read more...
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Genre/Form: Electronic books
Case studies
Additional Physical Format: Print version:
Vollmers, Gloria.
Budgeting for an academic department at a state university.
London : SAGE Publications Ltd., 2017
(OCoLC)1017727935
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Gloria Vollmers; Wendy Coons
ISBN: 9781526427144 1526427141
OCLC Number: 1117272364
Notes: Originally Published In Vollmers, G., & Coons, W. (2012). Budgeting for an academic department at a state university: Can you believe the numbers? IMA Education Case Journal, 5(1), Article 2.
Description: 1 online resource (1 online resource.)
Series Title: SAGE Knowledge., Cases.
Responsibility: Gloria Vollmers, Wendy Coons.

Abstract:

Determining the fate of an academic department: a case in university budgeting. The case involves an academic department with a chronic budget deficit. The upper administration wants to close the department or its bachelor’s program, believing that such action would save money. The problem is the university’s budget system. It treats all academic departments as cost centers without understanding that the static cost budget bears no relationship to the real costs of departments and fails to consider that departments generate revenues that would disappear in their absence. Because base budgets were set years ago and never realigned with changing needs, this department consistently runs a deficit. The case requires an ability to sort out relevant information and to deal with uncertainty. It demands that the student recognize that calculated and printed “results” are not sacred and that they may be wrong and misleading. It also illustrates the utter failure of budgets to plan and control when they are not established in a realistic manner.

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