Revenue and Cost Allocation Model (RCAM)

Guiding Principles

The following guiding principles will define and govern the budgeting and planning philosophy. These principles will not only guide Mason as it creates a new approach to resource planning, but also represent a touchstone as we evaluate the effectiveness of our ability to financially plan for the future.

Our approach to creating a new model and the resulting model itself will:

  1. Support the goals, values, academic and research mission, and strategic vision of the University, with a continued and enhanced focus on alignment of unit-level and university-level strategic priorities and investments.
  2. Enable and empower units to be entrepreneurial, flexible, and innovative, while also promoting efficient, cost-effective service delivery and eliminating resource duplication to the extent possible.
  3. Balance centralization vs. decentralization to optimize support, including predictability and accountability of central support services.
  4. Support collaborative, data-driven decision making by facilitating an environment of open discussion, trust, and opportunities for engagement across campus.
  5. Create clear, appropriate, and logical budgetary incentives to enhance revenues, control costs, and promote fiscal stewardship.