In planning for higher education, budgets should be developed that reflect not merely the status quo but rather provide a realistic picture of what occurs relative to what should occur in current programs. This requires setting up an informational framework to provide a mechanism for generating and evaluating alternate ways to achieve…

A program structure relates objectives and activities by identifying and measuring objectives (including all activities) and by allowing for growth. The process of program structuring categorizes the activities of education into programs according to their contribution to meeting education objectives and provides a format for the program budget.…

Evaluating alternatives provides both the reason for and the technique of program budgeting for educational planning. The activities demanded by the program budgeting system allow systematic choosing of a preferred course of action. Within this system, alternatives are considered in the context of all other programs. This document presents…

A fully developed planning, programing, and budgeting system comprises more than the program budget and its financial information; it is a system of analysis intended to assist the decisionmaker in choosing among alternative courses of action for the school district programs. Its most salient feature is its usefulness as a general analytical tool…