By making explicit the implicit assumptions about program costs and benefits, resource allocation in a nonprofit organization could be simplified. A rational scheme for implementing such a program might begin by using detailed interviews with program administrators to determine input and output scales. Following this, respondents could choose…

Data for an examination of budget analysis in continuing education were collected using personal interviews with the continuing program directors at four institutions. The institutions represented public and private, degree and nondegree continuing education programs. Despite practitioner-oriented data to draw upon, a literature review identified…