Principals must devote a vast amount of time and energy to campus funding and budgetary issues because budgeting and accounting procedures are an integral part of an effective instructional program. In fact, a principal's role in the budgetary process significantly impacts both budget development and instructional planning. Principals who fail to…

In response to increasing pressures for improvement in the management of resources, many institutions of higher education have investigated the application of planning- programming- budgeting- systems (PPBS) some have adopted it to meet the demands imposed by jurisdictional agencies, and a few have introduced it frequently in modified form into…

This document contains proceedings of a conference that presented a design for applying a program planning-budgeting-evaluating system (PPBES) to educational management. Included are (1) the keynote address, tracing the origin and future of program budgeting; (2) the presentation of the educational management design developed by the Research…

The zero-based budgeting approach is designed to achieve the greatest benefit with the fewest undesirable consequences. Seven basic steps make up the zero-based decision-making process: (1) identifying program goals, (2) classifying goals, (3) identifying resources, (4) reviewing consequences, (5) developing decision packages, (6) implementing a…

Reviews the basic rationale and elements of Planning, Programing, Budgeting Systems (PPBS) and discusses the value of PPBS as an administrative control system for implementing educational policy. (JG)

This document outlines the steps necessary for the development and implementation of a five-year plan for an educational system. It first presents a framework for a five year program plan which includes a yearly statement of the goals of the organization, review or evaluation of the program, a yearly statement of priorities, determination of…

Higher education faces continuing cost pressures from a multitude of new demands. The consequence is a new emphasis upon resource allocation that is only possible if the required data about program costs, program outputs, and program income are readily available. The task of the new management in higher education is to gather the needed…

A program structure relates objectives and activities by identifying and measuring objectives (including all activities) and by allowing for growth. The process of program structuring categorizes the activities of education into programs according to their contribution to meeting education objectives and provides a format for the program budget.…

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…

Planning-programing-budgeting systems (PPBS) have borne few of the fruits that many claimed they would. This is partly due to the five following widely held misconceptions about PPBS: 1) that PPBS is primarily concerned with budgeting; 2) that PPBS should displace instructional goals; 3) that it is not necessary to attend to all elements of PPBS;…

The planning, programming, budgeting system (PPBS) is an instrument to help policy-makers assign priorities and allocate resources. It does not seek to computerize what is essentially a political process, nor is it intended that the statisticians and cost accountants take over functions that properly belong to the political decision-maker. PPBS is…

Materials from Southwestern College, the Chancellor's Office of the California Community Colleges, and the California Research Bureau (CRB) are presented to help community college practitioners calculate curricular costs. First, a set of charts and forms from Southwestern College include the college's definition of curriculum efficiency,…

Describes a cost allocation procedure developed at the University of Texas at Austin for its School of Nursing to project costs for long-range budget planning. Eleven tables illustrate the use of this costing/budgeting/resource allocation methodology, a potentially effective way to justify funding increases. (MF)

Maintains that music educators need to become familiar with the budget process in order to act as advocates for their program. Offers several suggestions designed to increase the probability of program requests appropriation. Recommends creating a business plan and encouraging partnerships. (MJP)

Program budgeting is an effective tool in helping school administrators and faculty to draw up budgets which reflect their own needs and those of their clients. The "systems approach" can be used to draw up a program budget systematically. Part I outlines systems concepts and the systems approach as they can be applied to education. Also, the…