At the core, budgeting is about distributing and redistributing limited financial resources for continuous improvement. Incremental budgeting is limited in achieving the goal due to lack of connection between outcomes and budget decisions. Zero-based budgeting fills the gap, but is cumbersome to implement, especially for large urban school…

In recognition of the increasing concern for the expenditure of tax dollars and the resulting need for accountability in budgeting, this study provides a model for program budgeting at the collegiate level in industrial education. Course outlines for drafting and woodworking at the University of Northern Colorado were analyzed and activities were…

Cost-effectiveness/benefit analysis is an analytical technique for assessing outputs of educational programs in relation to the program objectives and the associated program costs. It combines the two concepts of cost-effectiveness analysis and cost-benefit analysis into a comprehensive model. The cost-effectiveness/benefit analysis model has been…

This paper represents a backdrop from which to consider the development of a planning and budgeting model for local education agencies. The first part of the presentation describes the demands and external pressures that affect resource allocation decisions in school districts. The ability of local school officials to link the cost consequences…

Four closely related cost analysis skills for MSW-level practice are discussed. The appropriateness for social work practice, limitations as planning and administrative tools, models of the tool, and their orientation to practical use are discussed for each skill. (Author/BH)

A management-by-objectives project designed to provide a rational basis for implementing a programming-planning-budgeting evaluation system in the school district is summarized. The project goal was to design and implement an accountability model utilizing participative management as a tool for development. Three organizational phases involved in…

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,…

This 2-part document is designed to aid school districts in the implementation of a planning programing budgeting system. The first part of the manual contains (1) statements of policy, (2) a master flowchart, (3) organization and functions of a PPBS system, (4) a flowscript of procedures, (5) job outlines, and (6) supplementary appendix material.…

The Fargo Public School System has completed a three-year project on a Planning-Programming-Budgeting-Evaluation System (PPBES). The two major purposes of this project were to develop a model for PPBES and to implement this system in the school district operation. Project activities included work in all four of the PPBES phases. The planning stage…