Publication Details
Journal: International Journal on Economics, Finance and Sustainable Development
Issue: Vol 8, No 2 (2026)
Pages: 70-75
ISSN: 2620-6269
Check on Google Scholar DOI: 10.31149/ijefsd.v8i2.5662 Visit Article Page

Abstract

This study investigates weaknesses in the current budgeting practices of non-state higher education institutions, including over-reliance on a single revenue source, a disconnect between financial planning and management accounting, and the absence of a responsibility centre framework. An integrated budgeting model grounded in responsibility centre principles with real-time variance tracking across all units is proposed.

Keywords
Management Accounting Budgeting Financial Planning Responsibility Centers Non-State Higher Education Performance Indicators Strategic Budgeting Cost Management
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