This study reviews the historical trend of college revenues and expenditures from a national perspective using primarily data from the Integrated Postsecondary Education Data System (IPEDS) as reported by the Delta Project for the years 1999-2009. Looking at trends related to state and local appropriations, college costs and prices, output, and…

Benefit-cost analysis consists of establishing ratios of benefits to costs for a set of project variants. The decision rule is to select that project variant where the ratio is a maximum. This paper argues that specification and estimation errors can contribute to findings for large-scale systems of benefit-cost ratios approximating zero. The…

This research report, applying an interdependency approach in an input-output framework to school district budgeting, presents a model aimed at the district management level. The data cover the 1967 operating budget of the Centralia, California, School District of approximately 3.9 million population. Three tables with accompanying textual…

By making explicit the implicit assumptions about program costs and benefits, resource allocation in a nonprofit organization could be simplified. A rational scheme for implementing such a program might begin by using detailed interviews with program administrators to determine input and output scales. Following this, respondents could choose…

Resource acquisition is a general process active in all social organizations. The relative success of organizational resource mobilization determines whose goals and values will be met. Several factors impinge on resource mobilization, including suborganizational levels, technological sophistication, professionalization, and unionization.…

The operations of an institution can be viewed from three perspectives: (1) the "actual operating measurement" such as income and expenditures of a cost center at a point in time; (2) the "criterion" which reflects the established policy for a time period; and (3) the "efficiency level" wherein a balance between input and output is defined.…

Presented is a budgetary decision model developed to aid the executive officers in arriving at tentative decisions on enrollment, tuition rates, increased compensation, and level of staffing as they affect the total institutional budget. The model utilizes a desk-top programmable calculator (in this case, a Burroughs Model C 3660). The model…

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…

Examines "A Planning Process for Public Libraries," published by the Public Library Association in 1980, discussing the mission of the public library, survey research and data collection, library goals and objectives, planning strategies, budgeting, the political environment, and output measures. Twenty-six references are cited. (EJS)

This study attempted to determine the feasibility of adopting out budgeting, the English term for a management system using planning-programing-budgeting system (PPBS) techniques, for the Department of Education and Science, and the appropriate form of system to be used. The study team concluded that output budgeting would be practicable for all…

The proposed methodology was designed to implement the Board of Governor's January 9, 1973, motion regarding the translation of the university's 1973-74 operating budgeting into a program budget showing the resources required by the various university programs and outputs. The methodology defines the main functions of the university in terms of…

Discusses a project initiated by the Organisation for Economic Cooperation and Development (OECD) that demonstrates the feasibility of an international educational indicators system, also discusses the history of OECD and explains the exploratory phase of the indicators project in detail. Discusses budget and further work possibilities. (JS)

This study investigated the resource allocation process--how school administrators obtain the proper resources to operate their schools, distribute the available resources among the various school programs appropriately, and manage resources for effective educational results--in four high schools during the 1984-85 school year. Information was…

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…