Institutional Budgeting at Michigan

Stephen L. DesJardins Professor & Director Center for the Study of Higher and Postsecondary Education Presented to the School of Education Research Advisory Committee Luncheon November 17, 2009 The Conceptual Basis for Budgeting at the University of Michigan

Objectives ,[object Object],[object Object],[object Object]

Fund Accounting ,[object Object],[object Object],[object Object],[object Object]

Fund Accounting (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Difference Between Budgeting and Finance ,[object Object],[object Object]

Role of Budgets ,[object Object],[object Object],[object Object],[object Object],[object Object]

Budget Systems & Models ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Budgeting Models ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Activity-Based Budgeting ,[object Object],[object Object],[object Object]

History in IHEs ,[object Object],[object Object],[object Object],[object Object],[object Object]

Activity-Based Budget Principles ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Role of “Value Theory” ,[object Object],[object Object],[object Object],[object Object]

Example ,[object Object],[object Object],[object Object],[object Object]

Implications ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Michigan’s “UB” Model ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Logic of “UB” ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Role of Central Discretion ,[object Object],[object Object],[object Object]

Revenue Allocation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Cost Attribution ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Space Costs ,[object Object],[object Object],[object Object],[object Object],[object Object]

Taxes ,[object Object],[object Object],[object Object],[object Object],[object Object]

Role in Budgeting ,[object Object],[object Object],[object Object],[object Object]

GF Supplement ,[object Object],[object Object],[object Object],[object Object]

2005 Budget System Review ,[object Object],[object Object],[object Object],[object Object],[object Object]

Summary ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Budget Information ,[object Object],[object Object],[object Object],[object Object],[object Object]

Summary ,[object Object],[object Object],[object Object],[object Object]

Zero-Based Budgets ,[object Object],[object Object],[object Object],[object Object],[object Object]

Advantages of ZBB (cont’d) ,[object Object],[object Object],[object Object],[object Object]

Disadvantages of ZBB ,[object Object],[object Object],[object Object],[object Object],[object Object]

Incremental Budgets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Cons of Incremental Budgets ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Model Operational Level ,[object Object],[object Object],[object Object]

Budget Process @ MI ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Head Count Equivalent ,[object Object]

Institutional Budgeting at Michigan

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Institutional Budgeting at Michigan