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Contribution margin modeling by academic unit: an evidence-based approach to programmatic decision making.

As members of the greater university, it is important that the nursing administrators understand how revenues and expenses are calculated for each academic unit and how higher administration performs comparative analytes. This paper will share the model used by one private comprehensive university to do comparison of contribution margins by each school or college. The model affords an opportunity to ask the "what if" questions surrounding expansion or contractions in programs.