With the introduction of zero-base budgeting (ZBB), the district took a major step toward providing more and better information on which to base allocation decisions. This manual provides an overview of the complete process to be used in formulating the budget for the second fiscal year during which ZBB is to be used. The formulation of decision…

A PROGRAM BUDGET IS A POLICY AND PLANNING DOCUMENT WHOSE GOAL IS TO DEFINE PROGRAM ELEMENTS AT AS HIGH A LEVEL OF AGGREGATION AS POSSIBLE WHILE REMAINING CONSISTENT WITH A DESIRABLE LEVEL OF HOMOGENEITY. THERE ARE THREE MAJOR PHASES OF PROGRAM BUDGETING--PLANNING, PROGRAMING, AND BUDGETING. DISCUSSIONS OF A UNIVERSITY BUDGET, DECISION MATRICES IN…

A set of procedures were developed which assist in structuring tasks and objectives in a manner to permit rational decision making. The model uses a jury of experts to rank various objectives and program processes in terms of their importance. Values are generated which relate to costs in the form of a utility-cost ratio. The model was tested in a…

Any general systems approach has five basic elements, which serve as the tasks for the researcher using systems analysis. The five are (1) the objectives, (2) the alternatives, (3) the costs, (4) the model (or models), and (5) the decision rule. With these five steps, the researcher should be able to specify the objectives, select alternatives,…

Through a generalized application of the principles of programing-planning-budgeting (PPB), a process was devised for describing the methods of resource allocation in a nonprofit institution. By categorizing pupil service inputs according to basic skills, instruction, and supportive services it became possible to identify meaningful service input…