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 purpose of this study is to evaluate the degree to which the Selective Abandonment budget process objectives were achieved by analyzing stakeholder perceptions. Use of this evaluation may enable the district to become more effective, efficient, and more fiscally responsible when developing future program budgeting plans. Program evaluation was…

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…

Developed during World War II, the systems approach evolved rapidly after the war into several new phases, one of which is program budgeting. There is no clear set of rules constructed along do-it-yourself lines associated with the systems approach. There are, however, general procedures which are to be followed. The first step, defining the…

Cost effectiveness analysis is used in situations where benefits and costs are not readily converted into a money base. Five elements can be identified in such an analytic process: (1) The objective must be defined in terms of what it is and how it is attained; (2) alternatives to the objective must be clearly definable; (3) the costs must be…

This document presents a 143-item bibliography concerning program planning budgeting systems and decision making, budgeting, and planning within the context of higher education. Citations are categorized according to books, articles, monographs, reports, and other sources. (MJM)

Planning Programming and Budgeting Systems (PPBS) have been considered as either synonymous with abstract, advanced, mathematical systems analysis or as an advanced accounting and control system. If PPBS is to perform a useful function, both viewpoints must be combined such that a number of standardized procedures and reports are required and…

A 48-item bibliography of references on Planning Programming Budgeting System (PPBS) is provided as a supplement to LI 002 740, as an aid for state planners. (AB)

Although the program-planning-budgeting system (PPBS) has been used in higher education to improve planning, budgeting, and decision making, examination had not been conducted to determine if the technique was consistent with planning, budgeting, and decision-making "theory." This paper reports the findings of such a theoretical…

Program budgeting is an extension and refinement of budgeting processes developed during the last half century. The purpose of this paper is to investigate the theory, philosophy, and techniques of this new process, and to develop a conceptual framework for its use. An account of the historical development of Planning Programming Budgeting Systems…

Attempts a brief analysis of the traditional decision-making process for budget preparation and the alternative, program planning, budgeting system (PPBS), in an effort to determine the effect of PPBS on the decision-making process for resource allocation and to answer the question of whether PPBS has improved decision-making processes. (Author/RK)

A discussion of the Automated Management Planning and Controls System (AMPACS) that is being designed for public television stations in order to provide much needed timely and complete information upon which management can base its decisions. (Author/HB)

In Newark, California, principals and department heads get budgetary responsibility for supplies and equipment -- and an education in financial planning. (Author)

Outlines the two opposing views of PPBS. (MB)