Community colleges are under pressure to increase completion rates, prepare students for the workplace, and contain costs. Colleges need to know the financial implications of what are often perceived as routine decisions: course scheduling, program offerings, and the provision of support services. This chapter presents a methodology for estimating…

Very little of the professional development literature identifies its costs. Many say good professional development is expensive, but what is meant by expensive, and if so, expensive relative to what? This article shows that effective professional development is not expensive relative to overall spending and that its key elements and their costs…

This document describes efforts to develop a planning-programing-budgeting system in a Kenosha, Wisconsin, school district of medium size. The PPBS is to be implemented in two phases: (1) an experimental program-oriented budget for the 1970-1971 school year, and (2) a 5-year plan to reevaluate and develop a program structure and program goals for…

This document presents a pilot training program which developed, diffused, and evaluated the application of a selected group of research and development (R&D) techniques for planning and initiating change in the public schools. The training model resulted from suggestions of an interdisciplinary development team at the University of Kansas. The…

Financial analysis uses accounting and other financial information to help administrators relate costs to benefits or effectiveness to assist with both short- and long-range decisions. (Author/SSH)

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…

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…

Many educational administrators are skeptical of school district attempts to use the planning-programing-budgeting systems (PPBS) tool. This skepticism seems, in large part, to be the result of two factors: (1) A general lack of understanding of the concrete operational steps involved in the implementation of PPBS, and (2) a feeling that the…

The purpose of this manual is to offer assistance to colleges and universities involved with, or interested in, improvement in their fundamental administrative process in a manner compatible with the Planning, Management and Evaluation System (PME) approach articulated by the United States Office of Education. Planning is defined as that…

This document is one of five manuals designed to improve management practices in Ohio two-year colleges. Chapter I is introductory and discusses the role of program budgeting in higher education, its objectives, management, and development. Chapter II presents the steps to be taken in developing a program budget--identifying goals and objectives,…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

To investigate school districts' responses to fiscal constraint, this study examined the relationship between districts' expenditures per student and allocations of funds to instructional, support, and administrative costs. Budget allocations, as indicators of the districts' priorities, were compared for 1978-79 and 1981-82 in 46 Oregon school…

The study was directed toward developing a manual for establishing societal benefits and costs of vocational and manpower programs in Wisconsin. After first outlining the background of benefit-cost analysis, problems in establishing cost functions in education are presented along with some important cost concepts and uses of cost information in…

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…