At the core, budgeting is about distributing and redistributing limited financial resources for continuous improvement. Incremental budgeting is limited in achieving the goal due to lack of connection between outcomes and budget decisions. Zero-based budgeting fills the gap, but is cumbersome to implement, especially for large urban school…

The architects of public resource allocation systems have put forth Planning Programming Budgeting Systems (PPBS) as a more rational method of managing the Federal establishment because PPBS allows identification of governmental objectives and reduces the opportunity for perpetuation of an enterprise which may no longer be necessary. Advantages of…

The application of Planning Programming Budgeting Systems (PPBS) techniques to decision making and resource allocation practices has been utilized by Federal civilian agencies under Presidential directive since 1965. The application of PPBS by the Department of Health, Education and Welfare is discussed and experimentation by the State Department…

In this case study of implementing the program approach to budgeting, the author explores factors responsible for its limited success in school settings. (Author/DN)

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 vocational teacher, assessing the significance of the new federal legislation for Florida teachers, reviews techniques that can be applied to the decision-making process of vocational educators responsible for the allocation of dollars to various vocational programs. (JT)

The capital renewal and replacement of the nation's public higher education facilities has been a growing problem for several decades. While the need for new and improved facilities has increased over the years, many campuses simply have too many aging infrastructures that are too costly to replace. This, at a time when we have less than …

Describes specific factors contributing to questionable validity and reliability of cost information used by mental health administrators. Presents a case study in which 17 different cost figures were derived for a single program using various methods currently employed. Discusses implications of nonuniform cost data. (Author/RC)

Zero-base budgeting (ZBB), a systematically structured approach to budgeting, has the potential to improve policy attainment, resource reallocation, program review, and information systems. Some 300 businesses, a dozen states, one municipality, and one school district in the United States have operationalized the concept. Many private and public…

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…

Educators must recognize the inadequacies of their planning, programing, evaluation, and budgeting systems. When these are redeveloped, PPBS will produce the cost/effectiveness data they are really capable of. (WM)

Program budgeting systems should be viewed as a comprehensive approach to decision making. They are tools intended to guide the manager through all the essential steps in the planning and resource allocation processes. (Author)

Decentralizing educational budgets allows the disbursement of funds aimed at maximizing student development. Three strategies for decentralizing budgets are program budgeting, which eliminates line-item budgeting and allows administrators to address questions regarding the relative value of educational programs; zero-based budgeting, which allows…

Canadian health regions are required to set priorities and allocate resources within a limited funding envelope. Program budgeting and marginal analysis (PBMA) was piloted in continuing care in Claresholm, Alberta, with the aim of improving overall benefit from available resources. A marginal-analysis expert panel was used to assess options for…

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…