Growing the Pie? The Effect of Responsibility Center Management on Tuition Revenue

2018 ◽  
Vol 89 (5) ◽  
pp. 637-676 ◽  
Author(s):  
Ozan Jaquette ◽  
Dennis A. Kramer ◽  
Bradley R. Curs
Keyword(s):  
Tuition Revenue ◽  
Responsibility Center Management ◽  
Responsibility Center

scholarly journals Responsibility Center Budgeting as a Mechanism to Deal with Academic Moral Hazard

2019 ◽  
Vol 49 (3) ◽  
pp. 13-23
Author(s):  
Gordon M. Myers
Keyword(s):  
Moral Hazard ◽  
Risk Averse ◽  
Central Administration ◽  
Financial Responsibility ◽  
The Right ◽  
Responsibility Center Budgeting ◽  
The University ◽  
Large Research ◽  
Responsibility Center

Universities face inherent informational asymmetries. These make university budgeting prone to various challenges including moral hazard. The last forty years has seen some large research- intensive universities move from centralized incremental budgeting to decentralized Responsibility Center Budgeting (RCB). It is assumed that a faculty chooses a level of costly effort in generating revenue for the university. The level of faculty effort is not observable by the central administration. When there is no revenue uncertainty or when the faculty is not risk averse, pure RCB is best from the perspective of the administration. The intuition is that pure RCB fully aligns financial responsibility with academic authority, that is, it makes the faculty the residual claimant. Once the faculty is risk averse, partial RCB is optimal. Partial RCB provides a balance between providing the right incentives to the faculty and the university reducing the revenue risk faced by the faculty.

How Supplemental Instruction (Si) Generates Revenue for Colleges and Universities

2001 ◽  
Vol 3 (3) ◽  
pp. 301-309 ◽  
Author(s):  
Dennis Congos
Keyword(s):  
Supplemental Instruction ◽  
Colleges And Universities ◽  
Tuition Revenue

Many colleges and universities still do not understand how an SI program can retain tuition revenue ordinarily lost to attrition. The purpose of this article is to increase awareness of the ability of SI to generate retained tuition revenue far beyond the costs of an SI program. Furthermore, formulas are presented to help prospective and existing SI programs determine the amount of retained revenue SI can generate for individual institutions.

scholarly journals PROSES PENYUSUNAN ANGGARAN DAN PENILAIAN KINERJA DITINJAU DARI ASPEK PERILAKU (Studi Kasus Pada Perguruan Tinggi Swasta ”X” Di Surabaya)

2017 ◽  
Vol 13 (1) ◽  
pp. 18
Author(s):  
Endang Dwi Retnani
Keyword(s):  
Balanced Scorecard ◽  
Negative Impact ◽  
Private University ◽  
The Balanced Scorecard ◽  
Real Performance ◽  
Participative Approach ◽  
Variant Analysis ◽  
And Performance ◽  
The Impact ◽  
Responsibility Center

This study intends to find out the impact of planning and budgeting processes and performance measures on the behaviour of the responsibility center managers employed in a private university “X”. Method used in this study was qualitative research approach.The results showed that planning and budgeting submission processes with a bottom up participative approach influenced the behaviour of the responsibility center managers. Their appreciation and togetherness feeling was developed, as well as their commitment to execute the planned program and budgeting. Secondly, in the case that the approved planning and budgeting was implemented not as expected and planned without any explanation yielded a negative behaviour to the central managers that were shown by their less optimum potential works or with no action at all. Thirdly, financial performance measured with variant analysis was not reflecting the real performance of the responsibility center managers. The fact could cause misinterpretation of the management and also negative impact. It brought frustration among the responsibility center managers who actually had good performance. Furthermore, performance measurement, that is mainly based on financial aspects and neglecting non financial ones, influenced the reluctance of the responsibility center managers who just considered short term purposes and reluctant to make innovation. And last, by following steps suggested in the Balanced Scorecard, it could be able to define the Key Performanc Indicators of responsibility center managers with taking into consideration either financial or non financial aspects.

scholarly journals Analisis Responsibility Center Guna Memaksimalkan Kinerja tiap Divisi di STIKES RS Anwar Medika di Sidoarjo

2020 ◽  
Vol 11 (02) ◽  
Author(s):  
Elis Anita Farida
Keyword(s):  
Survey Methods ◽  
Research Development ◽  
Laboratory Facilities ◽  
Knowledge Enhancement ◽  
High Workload ◽  
Responsibility Center

This study aims to analyze the application of responsibility center to the performance of each division in STIKES RS Anwar Medika in Sidoarjo. The design of this study is quantitative using survey methods. Observations were made with a questionnaire instrument with scoring given to educators and students of the achievements of each division STIKES RS Anwar Medika in Sidoarjo. The results of this study illustrate that the performance of the three divisions is sufficient to achieve the vision and mission of the STIKES RS Anwar Medika, but this has not been maximized due to inappropriate strategies. It is known that the number of educators is not balanced with the number of students resulting in a high workload of educators and an impact on the lack of educator productivity in terms of research development. Completeness of laboratory facilities is sufficiently supported so that students can take advantage of research development and knowledge enhancement. Keyword: Responsibility Center, STIKES RS Anwar Medika, vision and mission, performance

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