Given the current economic constraints facing the country, school districts in the U.S. have been pushed to develop annual budgets through a new lens and to accept the reality that budget adoption is a complex, political process. Whether a school district is rich or poor, growing or declining in enrollment, serving a specialized population or…

The never-ending organizational challenge is to allocate available resources to best achieve its goals. Out of this fundamental question several models have evolved. One is a conceptual model--a way to think about how organizations operate. A second is a statistical model estimating the magnitude of relationships among goals and elements of the…