This model is a computerized mathematical simulation of the manner in which educational decisions and patterns of school operation affect costs. The design shows how teacher salaries, school building design parameters, and decisions regarding class size and instructional materials expenditures contribute to total school costs. The sophisticated…

Current budgeting techniques are reviewed in relation to their application to higher education, including (1) incremental budgeting, where decisions are based primarily upon former levels of expenditures, (2) zero-based budgeting, involving the establishment and ranking of "decision packages", (3) Planning and Programming Budgeting…

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…

Federal guidelines and pressures for accountability make it essential that more and better planning management information be made available concerning the delivery of day care services. With the existence of a fully developed and operational system, planning and management of resource allocations can be made that can lead to an improved quality…

This publication explains in detail the money allocations according to program areas. A total realignment from the traditional line-item school budget, this budget follows both the instructional and noninstructional support program areas, each of which is described in the introductory statements. In addition, the budget represents the output of a…