This document illustrates one approach to the preparation of an instructional program budget and how it might be used to enhance the allocation of scarce resources in higher education. The ideas presented here are intended only as an introduction and will provide the reader with a brief overview of program budgeting as the term is currently used…

The Resource Requirements Prediction Model (RRPM) 1.6 is an instructional cost simulation model for use in all types of postsecondary institutions including community colleges, vocational schools, and large and small 4-year institutions with or without major research activities. The model provides institutions with a tool with which to analyze…

The need for higher education programs is being challenged, and unit cost studies may become an integral part of the funding process for junior colleges. This paper describes the major tasks in a cost study and reviews the problems encountered in the unit costing efforts. The main tasks are: (1) identifying units of measurement (the language used…

With the introduction of zero-base budgeting (ZBB), the district took a major step toward providing more and better information on which to base allocation decisions. This manual provides an overview of the complete process to be used in formulating the budget for the second fiscal year during which ZBB is to be used. The formulation of decision…

An alternative system for allocating resources within British universities is proposed which involves (1) a budget for each recognizable academic unit, the size related to the unit's student load by a published formula, and (2) the devolution to units of responsibility for spending their budget on different items. (JT)

A description of Iowa's new accounting procedure that has the capability to accommodate the smallest as well as the largest schools in the state. (Author/MLF)

Outlines Research and Development appropriations for fiscal year 1978 which have been passed by Congress. (SL)

Presents a model to ascertain the "critical mass" in ratings points required to facilitate renewal of prime-time network programs aired between 1971 and 1985. Emphasizes a financial model incorporating revenue levels needed to offset program costs--advertising agency commissions, affiliate compensation, network overhead--and program…

To solve the problems of cost identification and allocation in an extended education office, a segment margin approach was used. (Segment margin is the difference between revenues and traceable direct costs.) Courses could be evaluated by segment margin rather than net income, since allocated indirect costs are not controllable by the individual…

Although the planning-programming-budgeting system (PPBS) has its limitations, it should be used in evaluating community service programs. (DC)

Universal Prekindergarten (UPK) is a New York state early childhood initiative providing 4-year-olds access to comprehensive early childhood education experiences that promote their social-emotional, creative expressive/aesthetic, physical, cognitive, linguistic, and cultural development. The UPK initiative takes the form of a stand-alone program…

Outlines the 5 year, 10 billion dollar energy research and development plan proposed by the newly constituted Energy R Advisory Council of the White House Energy Policy Office. The formulation of a national energy policy is in response to President Nixon's proposed Project Independence. (JR)

Describes a teen-run cafeteria, a program of giving away obsolete texts, a short term investment plan (a programed approach to cash-flow budgeting), an emergency credit'' plan whereby teachers can acquire credit hours outside school, and an automated attendance checker system. (DN)

A prototype model for a planning, programing, and budgeting system. (Editor)