信标预算模型
A collaborative model for university budgeting and revenue distribution.
澳门官方老葡京
什么是Beacon预算模型?
The 信标预算模型 (BBM) is a hybrid form of Activity-Based 预算ing (ABB) for 马塞诸斯州大学波士顿 that distributes revenues and budget authority from instructional and 研究 activities, which are then allocated directly to the unit responsible for the activity.
The university will distribute revenues to 学校 and colleges using ABB principles, which means these funds are not distributed at the departmental level, 而是, each dean 确定s how to allocate funds within their school or college.
为什么采用这种模式?
BBM provides improved transparency and predictability around the budgeting process. Subsidies are deliberate rather than historical or accidental, and they can be better forecasted and strategically managed.
Beacon预算模型是:
- A budget tool designed to provide more transparency and predictability in managing and allocating revenue and expenses year-over-year.
- Driven by guiding principles developed in consultation with 马塞诸斯州大学波士顿 deans, 教师, and 工作人员.
- Designed to better support achievement of the University’s strategic goals, 特别是, meeting our core mission requirements of teaching, 研究, 和服务.
- A data-informed model that helps systematically advance institutional priorities.
- 是为了激励创新, 新举措, and growth that are needed to advance the instructional, 研究, 以及我们学生的社区参与需求, 教师, 工作人员, 以及社区伙伴.
- A tool that enables greater local decision-making and accountability in setting unit-level priorities and understanding costs and benefits of planning that is balanced by central coordination and oversight.
- A process that retains opportunities to plan collectively and invest in priorities that enhance the common good.
Beacon预算模型不是:
- A pure activities-based model—rather it is a hybrid that better balances decentralized and centralized planning and decision-making.
- 任何结构性赤字的解决方案, nor does it insulate the university from future fiscal challenges.
- A way to add or subtract revenue or expense from what the university is required to support in order to operate.
- A tool to completely decentralize the allocation and management of resources.
指导原则
- Support 马塞诸斯州大学波士顿’s values-driven mission by strategically aligning resources with student success, 具有高影响力的研究, 以及社区参与服务.
- Leverage action-oriented allocation rules and give leadership the flexibility to address unit-level performance in funding decisions, while supporting diversity across academic disciplines and administrative units.
- Ensure processes and corresponding allocation rules are data-informed, 清晰的, and sustainable to systemically advance institutional priorities.
- Facilitate increased shared authority by encouraging autonomy and flexibility with transparent multi-directional accountability.
模型结构
BBM organizes the structure of the university into academic, 研究, 和服务 中心 (ARS 中心) and support units. ARS中心包括大学, 学校, 中心, 研究院, and auxiliary units that generate revenue through instruction, 研究, 和/或其他形式的自筹资金. Support units do not directly generate revenue to cover their expenses, 相反，它们提供了核心, shared services that support and enable the University to function and serve its academic mission. 这一组织反映如下:
农业研究所的中心
- 教育与人类发展学院
- 文理学院
- 管理学院
- 科学与数学学院
- 曼宁护理与健康科学学院
- 环境学院
- 独立中心和研究所
- 基于收入的运营
支持单位
- Academic Support (Provost, 研究, SEAS, 希利库, Graduate Studies, Honors College)
- 学生服务(体育), 学生事务, 登记管理, 公共安全, 大学保健处)
- University Central Support (Information Technology, 大学的发展, 行政和财政业务(A&F, 预算, 控制器), 营销和参与, 人力资源, 校长的办公室, 总统办公室(中央收费)
- University Physical Plan (Facilities and Debt Service)
时间轴
The shift to BBM will be implemented over multiple years. 该计划始于22财年, and a parallel budget process will continue for FY24 and FY25 and include the traditional incremental budget process as the primary method while testing and evaluation of BBM occurs at the same time. This will provide units with the ability to see what the model looks like, test how different levers may impact an individual unit’s fiscal picture, 确定, 并提供必要的培训, and inform important factors for full-scale implementation.
指导委员会
- 约瑟夫·伯杰，教务长 & 教务副校长
- Christine Brenner, Associate Professor for Public Policy & 公共事务
- 罗宾·科特，理学院院长 & 数学
- John Drew, Vice Chancellor of 登记管理
- Chris Giuliani, Associate Vice Chancellor for 政府 & 金融
- 劳拉·海登，临时院长 & CEHD教务处副教授
- Kathleen Kirleis, Vice Chancellor for 政府 & 金融
- Mya Mangawang副教务长
- Tom Miller, Associate 教务副校长 政府 & 金融服务
- Surjit Tinaikar, Associate Professor for Accounting & 金融
例子
- 内布拉斯加大学林肯分校: 预算模型|预算办公室.edu)
- 华盛顿大学: 基于活动的预算/计划办公室 & 预算(华盛顿.edu)
- 威斯康星大学绿湾分校: PDF指南:UWGB-预算-Guide-v1-0.pdf
- 波尔州立大学: 我们的预算模型|波尔州立大学(bsu.edu); 预算 Model Planning | Ball State University (bsu.edu)
- 托莱多大学: 预算现代化(utoledo.edu)
- 西肯塔基大学: Resource Allocation, Management and Planning (RAMP) | Western Kentucky University (wku.edu)
- 北肯塔基大学: New 预算 Model: Northern Kentucky University, Greater Cincinnati Region (nku.edu)
- 德雷塞尔大学: Responsibility Center Management - Office of the Provost (drexel.edu)
- 佛蒙特大学: Incentive-Based 预算ing | Division of 金融 & 政府 | The University of Vermont (uvm.edu)
- 奥本大学: 奥本大学教务长办公室
- 肯特州立大学: Responsibility Center Management | Kent State University
- 亚利桑那大学: 首页 | Responsibility Centered Management (arizona.edu)
- 科罗拉多大学丹佛分校: 预算程序.edu)
- 博伊西州立大学: Office of 预算 and Planning - Office of 预算 and Planning (boisestate.edu)
联系
For further information or questions regarding the 信标预算模型, please contact beaconbudget@shiyoua.com.