THE ORIGIN AND HISTORICAL DEVELOPMENT OF PROGRAM BUDGETING, WHICH IS CURRENTLY APPLIED TO ALL THE EXECUTIVE OFFICES AND AGENCIES OF THE UNITED STATES GOVERNMENT, IS TRACED. IT WAS RECOGNIZED AND APPLIED AS EARLY AS 1924 BY INDUSTRY, UTILIZED AS PART OF THE WARTIME CONTROL SYSTEM IN 1942, AND IS USED TODAY BY THE DEPARTMENT OF DEFENSE. THIS IS A…

This bibliography is intended to inform administrators of the availability and wide scope of programming-planning-budgeting systems (PPBS) and their applications. The basic objectives of PPBS are: (1) to define jurisdictional objectives clearly and to relate them to defined needs and goals; (2) to stimulate the indepth analysis of all existing and…

The architects of public resource allocation systems have put forth Planning Programming Budgeting Systems (PPBS) as a more rational method of managing the Federal establishment because PPBS allows identification of governmental objectives and reduces the opportunity for perpetuation of an enterprise which may no longer be necessary. Advantages of…

The application of Planning Programming Budgeting Systems (PPBS) techniques to decision making and resource allocation practices has been utilized by Federal civilian agencies under Presidential directive since 1965. The application of PPBS by the Department of Health, Education and Welfare is discussed and experimentation by the State Department…

To increase the efficiency of human and financial resource allocations, the El Dorado County, California, Office of Education initiated a planning, programing, budgeting system (PPBS). This document is a progress report on the effectiveness of the system after one year of operation. It contains (1) a statement on goals, (2) charts of the program…

This document consists of three sections: a summary of the development of government budgeting, a discussion of the concepts and applicability of performance budgeting, and a critique of the techniques and usefulness of PPBS with a detailed analysis of its economic assumptions. Appendixes show that an optimum solution to the problem of allocations…

The first section of this report on program costing with the CAMPUS simulation discusses the structuring process of Program Planning and Budgeting (PPB) systems, and emphasizes the ideas, rules, and principles for structuring resource data that have evolved during the 10 years of PPB existence. It also discusses the WICHE-PMS program…

Planning, Programming, and Budgeting Systems (PPBS) are increasingly mentioned as effective means for improving the management of educational resources in institutions of higher education. PPBS has several advantages over conventional accounting systems, which still would be needed for day to day operations. First, it relates cost to output;…

THE EFFICIENT USE OF THE UNIVERSITY'S LIMITED FINANCIAL RESOURCES INVOLVES ADMINISTRATIVE DECISIONS THAT SPREAD ACROSS THE SPECTRUM OF CHOICE. THE PURPOSE OF THIS PAPER IS TO IDENTIFY BASIC CONCEPTS INVOLVING THE ALLOCATION OF FINANCIAL RESOURCES. THE BUDGET IS EMPHASIZED AS A TOOL WITH WHICH THE DECISIONMAKER CAN FOCUS AND SHARPEN HIS GRASP OF…

This study attempted to determine the feasibility of adopting out budgeting, the English term for a management system using planning-programing-budgeting system (PPBS) techniques, for the Department of Education and Science, and the appropriate form of system to be used. The study team concluded that output budgeting would be practicable for all…

This manual was prepared to provide local school districts with a model to follow in implementing a local planning-programing-budgeting system (PPBS). Section I (chapters 1-4) gives the basic concepts and overall design of a PPB system for local districts. Section II (chapters 5-7) describes computations used in a semiautomated PPBS version,…

Program budgeting is more than a neat method of budgeting by program; hence it requires more than just concentration on budgeting and accounting procedures. Program budgeting, basically a resource allocations system, stresses the setting of objectives, grouping activities into programs to meet the objectives, identifying the resources required by…

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.…

Through a generalized application of the principles of programing-planning-budgeting (PPB), a process was devised for describing the methods of resource allocation in a nonprofit institution. By categorizing pupil service inputs according to basic skills, instruction, and supportive services it became possible to identify meaningful service input…

Every year the Education Commission of the States (ECS) Center for Community College Policy holds a policy forum to which state community college directors and association presidents are invited. The goal of these forums is to provide an opportunity for community college state directors and association presidents to discuss critical policy issues…