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A Year-Long Field Testing of the Program Budgeting and Accounting System Developed by the Midwestern States Educational Information Project To Lay the Foundation for Planning, Programming, Budgeting Systems in School Districts. Final Report.

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Lokken, Harry; Keenan, W. W. – 1970

The purpose of this field test was to determine the feasibility and desirability of implementing a program budgeting and accounting system in Minnesota school districts. Analysis of the proposed system determined that it was feasible for adoption in local education agencies. Modifications were made in the chart of accounts and in the coding…

Descriptors: Budgeting, Data Processing, Decision Making, Educational Finance

The Methodology of Data Envelopment Analysis.

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Sexton, Thomas R. – New Directions for Program Evaluation, 1986

The methodology of data envelopment analysis, (DEA) a linear programming-based method, is described. Other procedures often used for measuring relative productive efficiency are discussed in relation to DEA, including ratio analysis and multiple regression analysis. The DEA technique is graphically illustrated for only two inputs and one output.…

Descriptors: Decision Making, Efficiency, Evaluation Methods, Graphs