Attempts a brief analysis of the traditional decision-making process for budget preparation and the alternative, program planning, budgeting system (PPBS), in an effort to determine the effect of PPBS on the decision-making process for resource allocation and to answer the question of whether PPBS has improved decision-making processes. (Author/RK)

To ensure a more uniform accounting system and better communication with its schools, the State of California is introducing a planning-programing-budgeting system in all its public school districts. Schools must (1) identify specific goals for the management of the school system, and (2) subdivide functional areas into manageable units. The use…

To increase the efficiency of human and financial resource allocations, the El Dorado County, California, Office of Education initiated a planning, programing, budgeting system (PPBS). This document is a progress report on the effectiveness of the system after one year of operation. It contains (1) a statement on goals, (2) charts of the program…

This document provides a reason for applying known cost-accounting methodology within the realm of higher education and attempts to make the known techniques viable for sets of objectives within the university environment. The plan developed here is applied to a department, the lowest level in the university hierarchy, and demonstrates costs in…

The zero-based budgeting approach is designed to achieve the greatest benefit with the fewest undesirable consequences. Seven basic steps make up the zero-based decision-making process: (1) identifying program goals, (2) classifying goals, (3) identifying resources, (4) reviewing consequences, (5) developing decision packages, (6) implementing a…

To help vocational education budget planners take a good look each year at where they are going, what they are trying to accomplish, and where to put their money, this article describes the 12 steps in a model commonly used for zero based budgeting. (Author/HD)

The 1989-91 biennial budget recommendations for Indiana institutions of higher education are presented in three parts: (1) an overview; (2) a review in detail; and (3) a section of supporting documentation. Part I includes discussions about the demographic changes in the workforce of Indiana, the relationship of education to productivity, and…

Program objectives and fiscal accountability were combined as program budgeting was developed in a local school district. This approach to budgeting increased staff involvement, emphasized the system approach, and improved communications. The budget development process is described and documented through one school year. (Author/DW)

This document consists of the papers presented at a meeting of experts who examined and evaluated systems analysis and management technique applications to practical educational planning. The papers focus primarily on the integration of shortrun and longrun aspects of educational planning and the relationship between objectives and implementation.…

This document reports the activities of a workshop to describe and implement a planning, programing, budgeting system (PPBS) in the Beverly Hills Unified School District. During the workshop, the literature and the legal provisions were reviewed, the initial planning was accomplished, the program structured, and the goals identified. Further…

The implementation of a planning-programing-budgeting system (PPBS) of educational management has implications for teachers, legislators, and taxpayers, as well as for administrators. Teachers have a major responsibility for instructional improvement that can be accomplished by their writing behavioral objectives and planning instructional…

Presents an overview of the fiscal year 1980 budget for science education programs of the National Science Foundation (NSF). Broad goals of the NSF science education programs and budget highlights are also discussed. (HM)

The basic purpose of this book is to provide a practical approach for the introduction and installation of a PPB system. Part one describes the components necessary for an operationalized PPB system, suggests methods of achieving those components, and attempts to illustrate some of the risks and problems involved in the developmental process. Part…

This document discusses the role of educational objectives in the construction of a program budget. Special emphasis is given to the necessity of specifying primary objectives--those that support basic values and fulfill community needs. Because primary objectives are at the top of the educational objectives hierarchy and provide the format for…

This handbook delineates the procedures recommended for the installation of a working planning, programing, budgeting system (PPBS). Primary emphasis is placed on the step-by-step implementation of such a management control system. The presentation repeats the implementation cycle for the four time periods involved: (1) current year's ongoing…