The purpose of the three sections of this document is to provide simulated activities that will help each participant acquire the necessary skills to work with zero-base budgeting (ZBB). The specific objectives are to provide activities that will assist a manager in determining whether or not ZBB should be considered for implementation, to provide…

A general example of a computerized program budgeting model includes the major elements along with the primary benefits. Names are provided of contact persons at six school districts that have implemented this type of program. (MLF)

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…

The Alabama Education Study Commission conducted a five-year project to find adequate measures of accountability for schools. The result, developed, implemented, and tested in 11 school districts in Alabama, was a Program Management and Budgeting (PMB) system combining elements of zero-base budgeting and management by objectives. PMB has the…

This document discusses the role of educational objectives in the construction of a program budget. Special emphasis is given to the necessity of specifying primary objectives--those that support basic values and fulfill community needs. Because primary objectives are at the top of the educational objectives hierarchy and provide the format for…

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 comprehensive school planning tool is available from General Learning Corporation and the Center for the Advanced Study of Educational Administration at the University of Oregon. This School Planning, Evaluation and Communication System (SPECS) provides a deliverable system of training, implementation strategies and materials and technical…

A fully developed planning, programing, and budgeting system comprises more than the program budget and its financial information; it is a system of analysis intended to assist the decisionmaker in choosing among alternative courses of action for the school district programs. Its most salient feature is its usefulness as a general analytical tool…

Planning-programing-budgeting systems (PPBS) have borne few of the fruits that many claimed they would. This is partly due to the five following widely held misconceptions about PPBS: 1) that PPBS is primarily concerned with budgeting; 2) that PPBS should displace instructional goals; 3) that it is not necessary to attend to all elements of PPBS;…