Planning Programming Budgeting Systems involve the introduction of three major operational concepts. First, the development of an analytical capability to examine in depth both agency objectives and the various programs to meet these objectives. Second, the formation of a five-year planning and programming process combined with a sophisticated…

The second of two articles discusses reciprocal services, some history of governmental involvement in indirect costing, and some alternative methods of dealing with the problems at the local school district level. (Author)

Based on the premise that cost measurement for a library can be performed in the same manner as for an industrial organization, this paper presents a hypothetical cost determination problem of a small company which produces bricks. A summary of the five steps taken to develop the various cost figures are: (1) Assign all cost items to the…

Broad guidelines are presented for making budget allocations based on approximate impact that changing program enrollments have on each unit's budget, the dollar impact on the unit's budget for faculty position changes, costs of specific program change, and revisions in the base budget, which may be made by requiring justification for refunding.…

This document discusses the process of implementation of the Resource Requirements Prediction Model (RRPM) for institutional planning and budgeting purposes and the incorporation of indirect cost analysis capabilities in order to produce historical full cost results. Description of the model as a specific tool for specific purposes is presented in…

This document details a semiautomated PPB system developed in an ESEA Title III project, Intermediate Unit Planning Study, for use in Pennsylvania (see EA 002 750). Two semiautomated versions were developed, both dependent for calculation on the use of electronic data processing equipment. This is a documentation manual for the first of these…

Two distinct types of planning-programing-budgeting systems (PPBS) have been developed in the ESEA Title III, Intermediate Unit Planning Study, for use by intermediate units and by school districts in Pennsylvania (see EA 002 750). The first type is detailed in EA 002 751 and EA 002 753 and is referred to as the manual version. The second type is…

This report covers a detailed tabulation of costs and related factors for the years 1971-72, and is divided into two groups. One group of nine has been reporting this data for 5 consecutive years and represents a fairly good cross-section sample of the schools of the area. The other group of ten have reported data for 1 to 4 years. The group of…

A research project was undertaken to design, develop, implement, and test a model to examine and evaluate curriculum programs on a cost efficiency basis. The researchers used existing information and the computerized data management system at Nash Technical College in Rocky Mount, North Carolina, to evaluate the cost effectiveness of each…

This document details a PPB system developed in an ESEA Title III project, Intermediate Unit Planning Study, for use in Pennsylvania (see EA 002 750). This manual version can be manually calculated with a desk calculator. Reported in this document, for use by school districts, are background information, major elements of this PPB system, and the…

The volume focuses on the long-term outlook for the Federal budget in terms of the overall balance between outlays and receipts and the possible program options that might be considered in policy planning over the long term. Chapter 2 provides an overview of the budget outlook for the last half of the 1970's. Chapters 3-10 discuss possible program…

In 1970, boarding school enrollments were leveling off and inflationary tremors beginning to register in the financial seismographs of most schools. Recently, the school survival issue has begun to emerge as a subject for serious open debate and private speculation. This handbook advances the ideas that for shortrun survival, many schools will…

Two distinct types of planning-programing-budgeting systems (PPBS)--manual and semiautomated--have been developed in the ESEA Title III, Intermediate Unit Planning Study (see EA 002 750). The PPB systems are for use by intermediate units and by school districts in Pennsylvania. The first type is detailed in this document and is referred to as the…

Areas in which program evaluation is available and the manner in which it is carried out are examined. They include: (1) the use of professional analysts for technical needs and requirements; (2) the use of market price to measure efficiency of business services; (3) the use of management evaluation programs prepared by outside agencies; (4) the…