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Budget & Management Analysis
Franklin Building, Suite 710
3451 Walnut Street
Philadelphia, PA 19104

215.898.6651 (Phone)
215.898.6652 (Fax)

Responsibility Center Management

Penn adopted Responsibility Center Management as our management model in 1974. Under this model, all Schools and Responsibility Centers are responsible for managing their direct revenue and expense. Schools, Resource Centers, and Auxiliaries are expected to incorporate into their budgets an appropriate allocated share of the cost of central administrative services. Administrative centers are expected to maintain budget balance based on their receipt of a portion of these Allocated Cost Charges.

The RCM model documents our common agreement as to how we will aggregate funds and object codes in budgets and financial reports, and how we will measure operating performance and changes in financial position.

• RCM Explained (PowerPoint presentation)
• Calculating Allocated Costs 
• Calculating Tuition & Financial Aid Guarantee 
• Fund Usage 
• Fund Aggregations
• Object Code Aggregations
• List of 1XX ORG RCM Reports
• List of 2XX SCH RCM Reports