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| Titel: |
Budgeting in Tertiary Educational Institutions: an Analysis |
| Auteur: |
Shand, D. A. |
| Verschenen in: |
Journal of higher education policy and management |
| Paginering: | Jaargang 4 (1982) nr. 2 pagina's 185-194 |
| Jaar: |
1982-10 |
| Inhoud: |
The purpose of this paper is to encourage TEI administrators to consider the current role and limitations of their budgetary systems. The main issues and problems identified are as follows: The relatively limited role of the budgets in TEI management with its focus on inputs under which the concern is to control spending, rather than to monitor efficiency of responsibility centres as would happen under a performance budget or to monitor effectiveness of programmes as would happen under a programme budget. The inadequate use of responsibility accounting concepts and lack of proper variance analysis. The limitations of cash based budgeting and the need to provide information on costs of operations. The short time perspective of most TEI budgets. The fragmented or non-comprehensive nature of the budgetary process. The encouragement of dysfunctional behaviour or ploys by the rules under which the budget exercise operates. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 3 van 12 gevonden artikelen
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