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…

The Florida Community College Inter-Institutional Research Council (IRC) has developed a computerized budget simulation model which can help administrators determine the general fiscal impact of alternate approaches to resource utilization. This model uses three basic systems and one generalized subroutine, based on the budget requirements of the…

This report provides a detailed description of an education program cost model designed to accept descriptions of the size and composition of resources used in a particular program and translate them into an estimate of program cost, for convenient comparison of alternatives. The model also translates ("crosswalks") the program budget…

The zero-based curriculum model can help school boards and administrators make decisions about what to keep and what to cut. All instructional programs are ranked and judged in categories ranging from required to optional. (MLF)

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…

A study focused on library formula budgeting practices with a special concern for the typical upper division university functioning in a state system of higher education. The basic objectives of this research project were to develop a model budget for upper division university libraries and to demonstrate the use of formulas in predicting the…

The Duval County (Florida) Public Schools have developed a 14-step model for planning and developing school-based program budgets. The steps include (1) developing a projected basic operating budget, (2) performing a needs assessment, (3) developing plans for annual school instructional improvement, (4) ranking needs and improvement plans for the…

Where research activities operate under "fixed" budgetary and resource conditions, allocations of funds must be carefully planned for effective program implementation. Although relatively little information is available on how small research units could use the principles of programed budgeting, a technique for ascertaining program…

Public financing for education and an array of other children's services has become a topic of significant interest and political concern. Elected officials and policymakers have sought to respond to public concern and dissatisfaction through a more explicit focus on results. To assist in this work of achieving and measuring important outcomes for…

This handbook is intended as a management resource for postsecondary and adult vocational education programs. Its uses include assessment of the effectiveness of current programs; identification of the need for new or expanded programs; development of an action plan for initiation, improvement, expansion, or termination of programs; and the…

A teaching module or student-oriented learning outline on budgeting in higher education is presented. The module is designed for either group or individual student use and is specifically for the study of higher education. Objectives of the unit are as follows: define "budget," list and describe several types of budgets, cite the three phases of…

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 purpose of this handbook is to help clarify some of the procedural aspects leading to implementation of a program budgeting system and thereby assist those boards of education and administrators contemplating installation of program budgeting and, ultimately, a comprehensive program, planning, budgeting, system within their districts. The…