A STRUCTURED FRAMEWORK TO OPTIMIZE THE ALLOCATION OF TEACHING BUDGET--A CASE STUDY OF A LOCAL UNDERGRADUATE COLLEGE

Abstract

This article delves into the critical issue of optimizing the allocation of teaching budgets in local undergraduate colleges. The quality of education and overall learning experience hinges on this allocation, making it a crucial area of focus. The goal of the study is to uncover strategies that enhance educational outcomes and maximize resource utilization by improving budget allocation. Data collection involved an in-depth review of documents and gathering of budgetary information from 13 teaching faculties during the academic years 2022-2023. The study revealed several challenges with budget allocation, including approval bottlenecks, inconsistent standards, limited teacher involvement, lower modularity, instability and inconsistency, and weak planning. To address these issues, a structured framework is proposed that includes performance orientation, modular design, data-driven decision-making, and hierarchical budgeting. This framework aims to guide similar institutions in optimizing their teaching budgets, enhancing performance, and building institutional capabilities. Future research should explore interrelationships between budget modules, assess duplications, and refine the framework's Level 1 and Level 2 aspects, focusing on issues related to data-driven decision-making.