Comparing Responsibility Center Management Budget Models

Topics: Budget Models and Cost Allocations, Budgeting, Administration and Finance, Responsibility Center Management

This is a preview of restricted content.

  • If you are an EAB member, please log in.
  • If you are logged in and still see this message, the content is outside your membership portfolio, and we invite you to learn more by contacting us.
  • If you are not an EAB member and wish to learn more, please contact us.

Summary

This report compares revenue sharing and expense allocation practices at five public research universities that utilize a responsibility center management budget model. The report also examines the size and composition of funds distributed to senior university officers to support strategic initiatives.

Research Questions

  • How do RCM institutions share common revenue categories between responsibility centers and central university units?
  • How do RCM institutions allocate common expense categories between responsibility centers and central university units?
  • How large is the subvention pool managed by university leadership?