The Education Reform Act 1988 obliges the Local Education Authorities (LEAs) to delegate budgets to the colleges within their control by means of a formula, but does not say what should happen within colleges once the delegated budget has been received. This paper reports some of the outcomes of an action learning and training program, carried out…

This guide to zero base budgeting (ZBB) offers information intended to be useful to those implementing this system in schools. Beginning with an explanation of zero base budgeting, the paper then enumerates the advantages of such a system. Zero base budgeting design is then explained as well as the assumptions that underlie the system. Suggested…

A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a…

Zero-base budgeting (ZBB), a systematically structured approach to budgeting, has the potential to improve policy attainment, resource reallocation, program review, and information systems. Some 300 businesses, a dozen states, one municipality, and one school district in the United States have operationalized the concept. Many private and public…

Presents edited lecture text given at the 1984 Scottish Educational Research Association annual conference. Reviews the history of the Scottish Education Department's involvement in educational research. Discusses annual research funding and allocation plus initiation and selection of projects. Lists 11 research projects with "awareness"…

The purpose of peer group identification is to objectively organize a large number of academic programs so the results might be used for administrative analysis and comparison. Data from teacher education programs in 76 public universities were analyzed using multi-stage statistical procedures. Data on 215 variables (e.g., average class size, by…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

Current budgeting techniques are reviewed in relation to their application to higher education, including (1) incremental budgeting, where decisions are based primarily upon former levels of expenditures, (2) zero-based budgeting, involving the establishment and ranking of "decision packages", (3) Planning and Programming Budgeting…

Tertiary education in Australia, organized in three sectors (universities, colleges of advanced education, and technical and further education) have three main levels of planning--institutional, state, and commonwealth. Financial planning in tertiary education is discussed including inputs and outputs, information systems, resource planning, and…

The purpose of this seminar was to give members of the Canadian Teachers' Federation a better understanding of the educational budgetary process. The proceedings of the seminar included welcoming remarks by Russell D. Mosher followed by two addresses--"The Political Context of Budgeting" by Dr. Peter Atherton and "Resource…

Recent efforts at Georgetown University to formulate financial models to assist in staffing and allocation decisions are described. The analysis considers a departmental model that has been developed, a program model that is being designed, and the potential uses and misuses of the models. Both models use historical data and do not attempt to…

Plant operation currently consumes about 8 percent of an institution's budget (10-12 percent is not uncommon), of which half is expended on energy. In addition, the deferred maintenance of existing plant, a measure by which many institutions balanced their budget or minimized their deficits, can no longer be postponed. Nationally, an estimated $22…

Materials from Southwestern College, the Chancellor's Office of the California Community Colleges, and the California Research Bureau (CRB) are presented to help community college practitioners calculate curricular costs. First, a set of charts and forms from Southwestern College include the college's definition of curriculum efficiency,…

This plan for outcome-based budgeting (OBB) is the result of growing demands for increased fiscal accountability, measurable outcomes, strengthened assessment processes, and more meaningful performance indicators as mandated by many State and Federal legislators. OBB focuses on linking funding with outputs and outcomes. Higher education…

A study was made of the crucial role of the college dean in implementing curriculum changes in schools of education. With the passage of the Education for Handicapped Children law, reform in teacher education programs became necessary. College deans were given federal grants along with the responsibility of overseeing major educational…