College and university leaders currently face the most challenging fiscal, monetary, and legislative climate in memory. Leaders must manage the academic and financial resources of the enterprise with far more deft than their predecessors. For many campuses, additional resources will need to be created from within the existing financial boundaries of the institution. The overhead coverage matrix presented in the article is positioned as a tool to assist in making decisions related to strategic resource management. To demonstrate the utility of the overhead coverage matrix, a hypothetical example of resource planning is presented as a walkthrough.
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