A review and general discussion of quantitative and qualitative techniques for the analysis of economic problems outside of education is presented to help educators discover new tools for planning, allocating, and evaluating educational resources. The pamphlet covers some major components of cost accounting, cost effectiveness, cost-benefit…

Unit cost is an anticipated offspring of the pressing notions of accountability, efficiency, and comparability, coupled with the decreasing availability of both public and private resources for higher education, and the increasing cost of deliverance of higher education in general. The two most widely used measures of unit cost in higher education…

Planning-programming-budgeting systems (PPBS) have been looked on by public-sector organizations as a mechanism to improve the decision process in resource allocation. PPBS requires (1) selecting the overall long-range objectives of the organization and the systematic analysis of various courses of action leading to their attainment; (2) deciding…

Literature on program budgeting is synthesized. Program budgeting has progressed considerably in development and use, but only recently has it been used by the public schools. Program budgeting is practiced differently, depending on the mission of an organization or school district. With regard to schools, literature on the subject is mainly…

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.…

A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…

The emphasis of this guideline is on determining modular figures for the three main facets of the library program: (1) acquisition of library resources, (2) technical processing of those resources and (3) services to the public using those resources. The system includes the following components: (1) A Library Resources Formula which takes into…

THE EFFICIENT USE OF THE UNIVERSITY'S LIMITED FINANCIAL RESOURCES INVOLVES ADMINISTRATIVE DECISIONS THAT SPREAD ACROSS THE SPECTRUM OF CHOICE. THE PURPOSE OF THIS PAPER IS TO IDENTIFY BASIC CONCEPTS INVOLVING THE ALLOCATION OF FINANCIAL RESOURCES. THE BUDGET IS EMPHASIZED AS A TOOL WITH WHICH THE DECISIONMAKER CAN FOCUS AND SHARPEN HIS GRASP OF…

PPBS is a way to improve the methods used in planning, programing, budgeting, and evaluating Federal programs. Careful analysis of proposed expenditures and investments are an explicit part of the PPB system. The process of examining various alternatives in order to assure efficient and effective allocation of resources is known as cost analysis.…

The development of this management system begins with an exploration of what the library is attempting to achieve. After an investigation of the hierarchy of library objectives, it is concluded that the one objective which satisfies a set of specified criteria is to maximize the expected future exposure of university community members to documents…

Evaluating alternatives provides both the reason for and the technique of program budgeting for educational planning. The activities demanded by the program budgeting system allow systematic choosing of a preferred course of action. Within this system, alternatives are considered in the context of all other programs. This document presents…

Under the present practices, the objectives and activities of socially oriented projects have rarely been specified with enough clarity and concreteness. Alternatives have been insufficiently presented for consideration by top management. In a number of cases, the future costs of present decisions have not been laid out systematically enough and…

This guide is a product of a study conducted as part of a broader effort by the Department of Education to identify the causes of rising college costs and find and disseminate ways to contain these costs. In institutions of higher education most costs are manageable and can be contained without jeopardizing key services. This can be achieved by…

A fully developed planning, programing, and budgeting system comprises more than the program budget and its financial information; it is a system of analysis intended to assist the decisionmaker in choosing among alternative courses of action for the school district programs. Its most salient feature is its usefulness as a general analytical tool…