NABET, NABET 2014 FACULTY

Font Size: 
Budget Analysis at Case Study University
Michael Joseph Gallagher

Last modified: 2018-05-17

Abstract


This case study is designed to provide the student with a real life example of an analysis

to determine various methods of billing students for study abroad programs.  The example was

based on a university that operated over twenty five various programs using four different

models including programs operated by the university in London, England, Innsbruck, Austria,

Angers, France, Washington, D.C. (this was part of the international studies budget), Rome,

Italy, Santiago, Chile, and Fremantle, Australia.  Direct enrollment in universities in Ireland,

England, Mexico, Australia, and Spain.  The last two groups of programs included locations

provided by other colleges or consortiums.

The study was started because the university started providing study abroad opportunities

but did not track the effect of the various programs on the budget and the spending was volatile

with a lack of internal control.


Keywords


Fixed cost, variable cost, cost plus pricing, net tuition, budget analysis.