According to the Dept. of Education, administrative positions at colleges and universities grew 60% from 1993-2009, leading to unnecessarily high administrative spending.   By shifting to activity-based cost analysis, institutions could attain better performance tracking, resulting in more informed budget setting and improve overall decision making. 

Two top universities (University of Oregon and University of Delaware) compare levels of centralization, show resulting efficiency levels vs. comparables, and tie the insights to strategy.