Adjunct Faculty - University of Maryland Global Campus
BUD 2242 Budgeting: Small Schools
Faculty: Lisa Marie McCauley
Course Description:
This course provides a general overview of different budgeting techniques and concepts with an emphasis on budgeting terminology that will help the participant to make relevant enhancements and recommendations to their own college budgetary process and implementation. The broad concepts included in the discussion will touch on the following: principles of operating and capital budgets, allocation decisions, and budget cycles. Various budgeting methodologies will also be covered -- incremental, formula driven, zero-based, responsibility based, and performance driven. There will also be a discussion on the linkage of strategic planning and the impact of financial ratio analysis with the budget development process.
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