Chaku, Shammah EmmanuelIsmaila, Olotu AbdullahiModu, Babagana2023-12-142023-12-142018-09-06Chaku, S.E. Et al. (2018)https://keffi.nsuk.edu.ng/handle/20.500.14448/6227Decision making with priority on allocation and reallocation of university funds is based on the direction of the university, this is translated in strategic planning executed with transparency and accountability. It has become very important, particularly in universities, with recent cut for allocation by the government as a result of global financial crises. This research paper proposes implementation integer programming for strategic budget planning to be applied on the university strategic plan as a part of the strategic planning process. Firstly, the marginal cost consequences was calculated considering the budget allocation from the previous year which was used for budget allocation for the current year through both existing and new introduced strategies used for improving the university rating. Secondly the budget allocation is applied to the university strategies without prioritizing the strategies, thirdly the budget allocation is applied to the university strategies without prioritizing the strategies. The outcome of this implementation using mixed integer programming model showed that the targeted achievements could be realized within the allocated budget that was provided by the university. This mixed integer programming model will be useful and suitable to be implemented by organizations that uses strategies for organizational improvement having limited budget allocation issues.enPriority, strategies, budget allocation, mixed integer programming model.Article