Financial analysis uses accounting and other financial information to help administrators relate costs to benefits or effectiveness to assist with both short- and long-range decisions. (Author/SSH)

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 document is one of five manuals designed to improve management practices in Ohio two-year colleges. Chapter I is introductory and discusses the role of program budgeting in higher education, its objectives, management, and development. Chapter II presents the steps to be taken in developing a program budget--identifying goals and objectives,…

The first of two related pamphlets, this guide provides information on how to conduct cost-outcome analyses, with an emphasis on measuring costs. After an introduction that delineates the purpose of the two-part series, the pamphlet is divided into six major sections. The first section, "definitions and rationale," introduces…

To investigate school districts' responses to fiscal constraint, this study examined the relationship between districts' expenditures per student and allocations of funds to instructional, support, and administrative costs. Budget allocations, as indicators of the districts' priorities, were compared for 1978-79 and 1981-82 in 46 Oregon school…

The study was directed toward developing a manual for establishing societal benefits and costs of vocational and manpower programs in Wisconsin. After first outlining the background of benefit-cost analysis, problems in establishing cost functions in education are presented along with some important cost concepts and uses of cost information in…

This document (1) describes current PPBS techniques and their limitations for planning and budgeting in public higher education; (2) presents suggestions for PPBS applications in higher education systems, with emphases on the problems of identifying objectives, evaluating effectiveness, and structuring the program budget; and (3) analyzes the…

This document reports the Center's current thinking about PPBS and data-based educational planning. In the introduction, PPBS is defined, the usual conceptualization of PPBS is outlined, current pressure to adopt PPBS in public education is discussed, and current efforts at such implementation are reviewed. The second part deals with basic…

Budgetary control procedures for not-for-profit institutions are presented in this compilation of budgetary materials and ideas gathered at the Program for Institutional Administrators at the University of Notre Dame. Budgetary reporting and control are suggested as the most effective tools for coordinating and controlling the acquisition and use…