Unit cost is an anticipated offspring of the pressing notions of accountability, efficiency, and comparability, coupled with the decreasing availability of both public and private resources for higher education, and the increasing cost of deliverance of higher education in general. The two most widely used measures of unit cost in higher education…

The Planning-Programing-Budgeting System (PPBS) uses techniques of systems analysis, cost-benefit analysis, and program budgeting in the administration of large, complex organizations. Some university administrators hope to improve their institutions' internal management through the PPBS approach. The basic program categories of the university are…

According to any accounting method, ERP investments are among the largest single concentrated investments in dollars and human resources ever made by higher education in any area.

The first part of this document describes the following four new managerial tools available to the educational administrator: Planning-programming-budgeting, systems analysis, PERT or the critical path method, and the Delphi technique which employs the systematic solicitation and collation of expert opinion to achieve consensus in the formulation…

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;…

A chapter for a larger volume which discusses the rise of the multiuniversity and the possibilities for planning in systems analysis. The system described is the C.A.M.P.U.S. system, an acronym for Comprehensive Analytical Methods for Planning in University Systems. Three subsystems are discussed--(1) program planning and budgeting, (2) simulation…

A group of French universities modified the NCHEMS accounting method for use in a study of its budget control procedures and cost-evaluation methods. The conceptual differences in French university education (as compared to American higher education) are keyed to the adjustments in the accounting method. French universities, rather than being…

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…

This conference on program budgeting was planned to accomplish four objectives: (1) provide a basic orientation for academic administrators by defining program budgeting, and explaining how it might help their institutions; (2) interpret the vocabulary of systems analysis; (3) identify the different levels of involvement at which an institution…

This document (1) describes current PPBS techniques and their limitations for planning and budgeting in public higher education; (2) presents suggestions for PPBS applications in higher education systems, with emphases on the problems of identifying objectives, evaluating effectiveness, and structuring the program budget; and (3) analyzes the…