Higher Education, Fiscal Administration, and Budgeting (eBook)

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.

ForewordAcknowledgmentsChapter 1: Introduction and OverviewPhase I: FoundationsChapter 2: Getting to Know a Higher Education BudgetChapter 3: Revenue and Costs/Expenditure Structures in Higher EducationChapter 4: Basics of Financial Ratio AnalysisChapter 5: Forecasting, Accuracy, and JudgmentPhase II: Developing and Overseeing the Total ProgramChapter 6: The Operating Budget Process and Cycle in Higher Education Chapter 7: Oversight and Budget Variance AnalysisPhase III: Foundations of Capital Budgeting and using DebtChapter 8: Capital Budgets without DebtChapter 9: Capital Budgeting and DebtPhase IV: Linkage, Philosophy, and ConclusionChapter 10: Budgeting and Strategic PlanningChapter 11: ConclusionReferences and Further ReadingAbout the AuthorsIndex