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                                       Details van artikel 4 van 9 gevonden artikelen
 
 
  Contribution Margin Budgeting
 
 
Titel: Contribution Margin Budgeting
Auteur: Tambrino, Paul A.
Verschenen in: Community college journal of research and practice
Paginering: Jaargang 25 (2001) nr. 1 pagina's 29-36
Jaar: 2001-01
Inhoud: In the spring of 1991, the Iowa State Department of Education publicly announced that the Iowa Valley Community College District faced imminent bankruptcy. To address the problem, a contribution margin budgeting (CMB) system, a more easily managed derivative of responsibility center budgeting, was implemented immediately. Under a CMB system, each responsibility center receives credit for all income it generates and is charged for all expenditures, including applicable indirect costs. Each responsibility center must build its own reserve against revenue shortfalls or unanticipated expenditures. A budgeting system exists to serve the institution's mission of education, not finance. As competition increases for national, state, and local budgets funds, community colleges must adopt a more rational approach to budgeting and resource allocation. For the Iowa Valley Community College District, the CMB system has made a difference.
Uitgever: Routledge
Bronbestand: Elektronische Wetenschappelijke Tijdschriften
 
 

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