As institutions strive for increased transparency and reduced costs, administrators often consider different types of budget models. This report describes how four institutions plan, revise, and implement annual budgets. Profiled models include combinations of incremental-based budgets, zero-based budgets, and responsibility-center management.
Budgeting, Administration and Finance, Budget Models and Cost Allocations
Education Advisory Board, "Exploring Effective Budget Models" (2013). Institutional Priorities 2014-2015. 50.