A basic look at zero base budgeting and some of the reasons for its use in education. (Author)

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)

The academic accounting system developed at Miami-Dade Junior College (Florida) is intended to aid in the instructional planning process. The objectives of the system are to: (1) compare various organizational arrangements for instruction; (2) provide a basis for the development of a cost effectiveness analysis system for instruction; (3) provide…

Discusses the differences between the federal government's Revised Handbook II and the original Handbook II, and discusses the development and operation of a program accounting system for schools that is compatible with Revised Handbook II. (JG)

Planning for and implementing the Financial Accounting and Standards Board's Statement of Financial Accounting Standards for nonpension retirement benefits gives colleges and universities an opportunity to assess and revise their retiree health benefit plans. However, assessment of the current plan, objectives of changes, projected impact, and…

As part of a symposium that examined the utility of adapting the techniques of cost-effectiveness analysis for curriculum and program planning in higher education, this paper examines the methodology and procedures of the technique. A checklist outlines some of the problems and potential and some guidelines are suggested for cost-effectiveness…

This manual discusses the basic concepts of planning, programming, budgeting systems (PPBS) and outlines an approach for implementing PPBS that is consistent with the mandate of the 1971 Indiana General Assembly. The manual is intended to be the first step toward statewide implementation of PPBS in Indiana. The manual is organized in numerous…

Describes the basic concepts and suggested procedures for introducing zero base budgeting. (Author/MLF)

This primer introduces the basics of Program Management and Budgeting (PMB) in an effort to demonstrate how PMB can benefit school systems. Short quotes from previous publications on the topic are paired with cartoons designed to clarify the purposes and workings of the program. The publication begins by defining PMB as an alternative financial…

Different approaches employed to automate the administrative recordkeeping processes within academic departments at three University of California campuses are contrasted: the University of California at Berkeley, the University of California at Los Angeles, and the University of California at Santa Barbara. The results are based on campus…

One of a three-volume series concerning the development and testing of a model for determining the costs of vocational education programs and courses, this final report contains in its five chapters an introduction, a review of related literature and research, field tests, an added-cost model for vocational education, and a summary with…

One of a three-volume series concerning the development and testing of a model for determining the costs of vocational education programs and courses, this executive summary is process-oriented and divided into two parts. Part 1 describes the scope of the study and includes delimiting criteria for field test sites, process characteristics of the…

THE PRESENT TYPES AND AMOUNT OF DATA PROCESSING USED IN ILLINOIS PUBLIC SCHOOLS ARE DISCUSSED. ONLY 66 OF 964 SCHOOL DISTRICTS RESPONDING TO A QUESTIONNAIRE REPORTED USE OF DATA PROCESSING. THESE INCLUDED, HOWEVER, 43 PERCENT OF THE TOTAL PUBLIC SCHOOL ENROLLMENT. DIFFERENT AREAS IN WHICH DATA PROCESSING TECHNIQUES ARE USED INCLUDE (1) SCHOOL…

The School Planning, Evaluation, and Communication System (SPECS) is an overall design for districtwide program assessment and development. It is both a way of interrelating planning and evaluation of individual programs and a way of comparing the outcomes of all district programs with the district's community-defined educational goals. Component…

This long-range system entails the development of programs in the areas of educational goals and objectives, accounting and budgeting, and curriculum design. Ongoing programs of implementation and evaluation are an important feature. (DLG)