This report shows in detail how cost analysis of educational programs has been used at the junior college level. The primary objective of the National Junior College Finance Study is to determine the cost of educating a student in a specified curriculum and to utilize these data to demonstrate the relationship of the unit cost of each of several…

Upper level colleges, those institutions offering only junior and senior year baccalaureate programs and programs leading to master's and doctoral degrees, could be funded under the same formulas as other colleges and universities, but the development of a special funding formula is highly recommended. In the state of Texas, the funding formula…

A marketing and management professor advocates the use of a marketing approach for industrial training personnel during a period of recession. He states that marketing rather than just salesmanship is needed to promote training programs for lower as well as upper management. (MF)

Examined (1) whether educational opportunity programs (EOP) designed for disadvantaged students were proactive or reactive in their responses to students' needs, (2) whether institutions "institutionalized" this support by providing funds from the base budget, and (3) the degree of institutional funding before and after Federal monies were made…

An interesting perspective is offered on how one institution dealt with its fiscal problems and instituted new approaches to budgeting. (Author/JN)

Article is an outgrowth of two conference presentations by the author at the Regional Seminar on Financing and Cost of Education in Central America and Panama, Guatemala City, Guatemala, September 6-11, 1971. (RJ)

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)

Describes specific factors contributing to questionable validity and reliability of cost information used by mental health administrators. Presents a case study in which 17 different cost figures were derived for a single program using various methods currently employed. Discusses implications of nonuniform cost data. (Author/RC)

The zero-based budgeting approach is designed to achieve the greatest benefit with the fewest undesirable consequences. Seven basic steps make up the zero-based decision-making process: (1) identifying program goals, (2) classifying goals, (3) identifying resources, (4) reviewing consequences, (5) developing decision packages, (6) implementing a…

A program cost study was conducted at a large midwestern university to determine department-level expenses and revenues associated with the mission-critical activities of instruction, research, and service. The study (or program) is based on a model for allocating costs, called responsibility centered management, that has been used for nearly a…

One of the roles of administration is to assist the faculty and staff of an institution in the development and administration of grants. A portion of this role includes fulfilling an obligation to sponsors who have furnished funding for vital activities by providing administrative direction. Covering such topics as preparing an application, tax…

Zero-base budgeting (ZBB), a systematically structured approach to budgeting, has the potential to improve policy attainment, resource reallocation, program review, and information systems. Some 300 businesses, a dozen states, one municipality, and one school district in the United States have operationalized the concept. Many private and public…

Although the public is best served by governmental agencies which have integrated the major functions of planning, managing, and budgeting, it can be asserted that the planning function is paramount. A review of the evolution of public agency administration in the U.S. reveals that until recent years the planning function has been largely…

This paper identifies the curricular-instructional implications of PPBS. The author (1) describes the purposes of PPBS, (2) proposes a feasible implementation strategy for local schools, (3) identifies potential pitfalls that should be avoided, (4) formulates a possible role description for supervisors, (5) identifies local schools using PPBS, and…