At the core, budgeting is about distributing and redistributing limited financial resources for continuous improvement. Incremental budgeting is limited in achieving the goal due to lack of connection between outcomes and budget decisions. Zero-based budgeting fills the gap, but is cumbersome to implement, especially for large urban school…

California community colleges are experiencing unprecedented levels of sanctions from their accrediting agency. A survey of planners in these colleges reveals a wide gap between current practice and perceived importance of integrated planning practices, as well as misalignment in budgeting methods. Statistically significant gaps were identified…

A hospital administrator and a nursing school director point out the value of realistic allocation of costs to determine the economics of the diploma program. (Editor)

Offers an alternative to zero base budgeting called multi-level based budgeting. (Author/MLF)

Article is an outgrowth of two conference presentations by the author at the Regional Seminar on Financing and Cost of Education in Central America and Panama, Guatemala City, Guatemala, September 6-11, 1971. (RJ)

This paper identifies the curricular-instructional implications of PPBS. The author (1) describes the purposes of PPBS, (2) proposes a feasible implementation strategy for local schools, (3) identifies potential pitfalls that should be avoided, (4) formulates a possible role description for supervisors, (5) identifies local schools using PPBS, and…

Reviews the basic rationale and elements of Planning, Programing, Budgeting Systems (PPBS) and discusses the value of PPBS as an administrative control system for implementing educational policy. (JG)

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…

Describes the basic concepts and suggested procedures for introducing zero base budgeting. (Author/MLF)

This study, based on research by UNESCO's International Institute for Educational Planning, deals with a prime contemporary problem, that of how to provide better education to more people in the face of tightening budgets, escalating costs, and educational conservatism. The authors contend that the imaginative use of cost analysis can be a…

Describes two types of program budgeting that were well received in the literature of the 1960s and 1970s. The results of a survey which examined the impact of zero-based budgeting (ZBB) and planning-programming-budgeting system (PPBS) on library budgets are presented, and potentially useful aspects of program budgeting are identified. (CLB)

This book is devoted exclusively to the budgeting process in school districts, unlike the more common generic budgeting texts. As such, it allows an in-depth treatment of both conceptual and practical aspects of budgeting in a single volume. By default, school business officials have had to rely on the state education accounting manual as their…

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…

This document is one of five manuals designed to improve management practices in Ohio two-year colleges. Chapter I is introductory and discusses the role of program budgeting in higher education, its objectives, management, and development. Chapter II presents the steps to be taken in developing a program budget--identifying goals and objectives,…

Planning-programing-budgeting systems (PPBS) have borne few of the fruits that many claimed they would. This is partly due to the five following widely held misconceptions about PPBS: 1) that PPBS is primarily concerned with budgeting; 2) that PPBS should displace instructional goals; 3) that it is not necessary to attend to all elements of PPBS;…