For decades, performance-based budgeting has been applied to evaluate the degree to which government programs and agencies are meeting their stated goals in a cost-efficient manner. The same thinking is applied to public education. In today's times of tight budgets and higher expectations, public schools are being asked to justify their budgets…

A discussion of how cost-effectiveness analysis provides a conceptual framework for analyzing the cost and effectiveness of educational programs. (Author)

Recently the public has grown increasingly verbal, through its elected representatives, in demanding some evidence of the effectiveness and efficiency of the institutions of higher education. This has resulted in tighter restrictions on the educational dollar, causing most administrators to look for ways to become efficient as well as effective in…

A look at cost-effectiveness as the major characteristic for which to develop a forecasting method, because it encompasses concerns of most educators. It indicates relative costs and relative effectiveness, and provides a rational basis for optimal resource allocation. (Author)

Emphasis on the specific advantages of PPBS for principals, with special attention to evaluation as a component of PPBS and how it can improve principals' decision-making. (Editor)

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)

Zero-based budgeting (ZBB) refers to a system whereby the entire nursing program is reevaluated yearly and justification for all programs and expenditures must be made. ZBB is compared to the governmental sunset law. (JOW)

In recognition of the increasing concern for the expenditure of tax dollars and the resulting need for accountability in budgeting, this study provides a model for program budgeting at the collegiate level in industrial education. Course outlines for drafting and woodworking at the University of Northern Colorado were analyzed and activities were…

The need for higher education programs is being challenged, and unit cost studies may become an integral part of the funding process for junior colleges. This paper describes the major tasks in a cost study and reviews the problems encountered in the unit costing efforts. The main tasks are: (1) identifying units of measurement (the language used…

The importance of fiscal management and its reflection in the administrative program (placement of emphasis, priorities in long range planning, and activities that need developing) is reviewed in this report. Guidelines are provided for (1) cost analysis in education budgets; (2) purposes of budgets; (3) types of budgets (Planning Programming…

This paper examined in a critical fashion the existing applications of cost-effectiveness analysis in education, particularly the study of instructional effectiveness in the community college. Various schemes for measuring costs of instruction such as cost benefit analysis, cost-effectiveness analysis and planning programming budgeting systems…

This study found an inverse relationship between county income level or school system size and per pupil accountability cost; the burden of cost for accountability falls heaviest on the poorest and smallest school districts. State legislators must be cognizant of the costs of providing accountability. (Author/WM)

Education is both a service enterprise and a product enterprise. Each view has direct bearing on the program structure that ties budget, accounting, and reporting data into classification matrices capable of computerized analysis. Service is defined as an activity or as a tangible object delivered to a specified client. An educational product is a…

Cost-effectiveness/benefit analysis is an analytical technique for assessing outputs of educational programs in relation to the program objectives and the associated program costs. It combines the two concepts of cost-effectiveness analysis and cost-benefit analysis into a comprehensive model. The cost-effectiveness/benefit analysis model has been…