Survey: University Budget Models

(from NACUBO) NACUBO developed a survey for college and university business officers on what budget model they use. Incremental budgeting (41%) and hybrid models (39%) are the most common budget models, according to the survey’s 92 respondents. Hybrid budgeting appears across all institution sizes but is especially prevalent in large institutions. Incremental budgeting remains widespread but is particularly dominant at small and medium-sized colleges. RCM is more common at large and four-year institutions, while Zero-Based Budgeting (ZBB) is used more frequently in small institutions and two-year colleges.

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