Abstract
Central Michigan University is one of the first U.S. universities to adopt SAP financial and human resources software systems. At the same time, CMU has undergone a major academic reorganization and is implementing a more decentralized approach to budget-based decision making. Budget restructuring is a modified approach to what is more commonly referred to as value- or responsibility-centered management (VCM or RCM). The interrelated tasks of implementing new management process and business software have been supported by numerous committees and teams led by academic and business managers and supported to IT. A common goal of budget restructuring and the new SAP system is enhanced reporting for cost and academic center managers as support for more informed decision-making. This paper discusses successful and some not so successful elements of processes, implementation, and outcomes