Spring 1986, Article 24
The Calculation and Presentation of Management Information from Comparative Budget Analysis
https://doi.org/10.34315/apf0241986Abstract
The British system of university funding offers an opportunity for the detailed analysis of unit costs and marginal costs and the comparative assessments of expenditure patterns and priorities for a group of 95 institutions with similar objectives, in which each has autonomy in resource allocation.
This paper explores one system of analysis and invites critical discussion of techniques, their advantages and disadvantages, and it draws attention to the inevitable uncertainty involved in any such comparative assessment.
Author
Bryan J R. Taylor
Copyright © 1986
Date: 1986
Pages: 10
ISSN: 2155-7535