CMU RCM Guiding Principles:

The original Budget Restructuring Committee adopted a set of 8 Guiding Principles as a way to articulate the philosophies important to sub-committee members. The guiding principles became the key framework to the development of agreed upon final recommendations for allocating revenue and expenses.


Learning about RCM and Budget Models:

Curry, J. R., Laws, A. L., & Strauss, J. C. (2013). Responsibility center management: A guide to balancing academic entrepreneurship with fiscal responsibility. Washington, DC: National Association of College and University Business Officers.

Whalen, E. L. (1991). Responsibility center budgeting: An approach to decentralized management for institutions of higher education. Bloomington, IN: Indiana University Press.

CMU Related Links:

Financial Planning and Budgets

Budget Priorities Committee

Links to other Universities:

Other Universities have implemented or are implementing RCM or a similar budget structure at their institutions. Below are links to some of those universities' RCM sites.

RCM Web Sites:


Budget Restructuring: A Working Document

RCM Training Packet

RCM Review Document