Based on the view that athletics are a valuable part of the school program, this article suggests where budget cuts in the athletic program might be made. (Author/JM)

The zero-based curriculum model can help school boards and administrators make decisions about what to keep and what to cut. All instructional programs are ranked and judged in categories ranging from required to optional. (MLF)

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…

These materials from Beaverton Schools, District Number 48 (Oregon) provide an annual program review process within the context of the regular planning and budgeting processes. Information obtained from the review process (an analytic and decision-making process) is intended to serve as a basis for determining what program levels should be…

A 1979 Systems and Procedures Exchange Center (SPEC) survey focused on reviewing the current state of fiscal planning and cost studies in Association of Research Libraries (ARL) member libraries. The survey results indicate that, while some libraries are beginning to use cost analysis techniques to evaluate current programs, to plan for new…

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)

The ABCs of financing church and synagogue libraries are presented in this guide as Acquiring Funds, Budgeting, and Cash Accounting. Acquiring funds and the basic means needed to start a library are described, including resources such as books, shelves, office supplies, and financial resources; ideas and methods are presented for soliciting both…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

Describes a cost allocation procedure developed at the University of Texas at Austin for its School of Nursing to project costs for long-range budget planning. Eleven tables illustrate the use of this costing/budgeting/resource allocation methodology, a potentially effective way to justify funding increases. (MF)