This article deals with several techniques for regulating cash inflow and outflow and investing surplus cash for short periods of time. The techniques are: (1) consolidating checking accounts, (2) determining surplus cash by examining bank balances in conjunction with the cash book, (3) selecting a minimum bank balance, (4) investing a greater…

This document explores the planning, programming, and budgeting system concept. Emphasis is placed on the establishment of a coding structure, the impact of timing, the impact of course decisions on resource utilization, the impact of course decisions on space utilization, and the 12 College Cost Quality Study. (MJM)

This document illustrates one approach to the preparation of an instructional program budget and how it might be used to enhance the allocation of scarce resources in higher education. The ideas presented here are intended only as an introduction and will provide the reader with a brief overview of program budgeting as the term is currently used…

The Resource Requirements Prediction Model (RRPM) 1.6 is an instructional cost simulation model for use in all types of postsecondary institutions including community colleges, vocational schools, and large and small 4-year institutions with or without major research activities. The model provides institutions with a tool with which to analyze…

A description of Iowa's new accounting procedure that has the capability to accommodate the smallest as well as the largest schools in the state. (Author/MLF)

An interesting perspective is offered on how one institution dealt with its fiscal problems and instituted new approaches to budgeting. (Author/JN)

The University of Utah in building a planning, programming, and budgeting system has developed an analytical measurement called enrichment analysis that has proved useful in focusing faculty and administration attention during budget setting on long-range planning, objectives and outputs. Enrichment analysis shows not only the rate of increase in…

Although Planning-Programing-Budgeting Systems (PPBS) may be inappropriate to the higher educational setting, it is clear that some of the underlying principles of program budgeting have had an important influence on college and university management. The development, application and influence of PPBS are examined. (JMD)

The professional literature contains many definitions and conceptualizations of PPBS, but basically it is a term applied to a set of interrelated organizational activities. (Author)

Program objectives and fiscal accountability were combined as program budgeting was developed in a local school district. This approach to budgeting increased staff involvement, emphasized the system approach, and improved communications. The budget development process is described and documented through one school year. (Author/DW)

Planning, Programming, and Budgeting Systems (PPBS) are increasingly mentioned as effective means for improving the management of educational resources in institutions of higher education. PPBS has several advantages over conventional accounting systems, which still would be needed for day to day operations. First, it relates cost to output;…

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.…

Planning, Programming Budgeting System (PPBS) is advocated for foreign language instruction as a means of helping schools set objectives, determine priorities, decide on a plan of action, measure the results, evaluate, and make future decisions. (Author/RM)

In this book, the author attempts to aid those persons involved in finding ways to make school systems more efficient and productive through control systems. He begins by stating the problem and describing the services provided by Research and Evaluation (R&E) units. He discusses the various monitoring and reporting activities, work-flow…

A management data base is seen as essential for a management information system, program budgeting, program costing, management by objectives, program evaluation, productivity measures, and accountability in institutions of higher education. The necessity of a management data base is addressed, along with the benefits and limitations it may have…