Program budgeting is an extension and refinement of budgeting processes developed during the last half century. The purpose of this paper is to investigate the theory, philosophy, and techniques of this new process, and to develop a conceptual framework for its use. An account of the historical development of Planning Programming Budgeting Systems…

Program budgeting is a system that focuses on outcomes rather than on inputs, relates resources to outcomes, includes more than one time interval in the budget document, and states outcomes in measurable terms. If the assumptions underlying program budgeting are accepted, the system can be an effective tool for identifying new ways to do jobs…

A basic description of the Planning, Programming and Budgeting System (PPBS) and how it can be utilized by the practicing librarian is presented. PPBS is described as a system of relating planning to budgeting that seeks to get your dollars worth for you by analyzing what you are doing in the light of what you should be doing and plan to do in the…

This presentation is intended to familiarize the audience with the Planning Programming Budgeting System (PPBS) in its entirety. Some illustrative examples of the system's outputs are demonstrated to convey their utility for highest level program and resource decisions. PPBS was originated by the Department of Defense to cover all of the…

A set of procedures were developed which assist in structuring tasks and objectives in a manner to permit rational decision making. The model uses a jury of experts to rank various objectives and program processes in terms of their importance. Values are generated which relate to costs in the form of a utility-cost ratio. The model was tested in a…

Many educational administrators are skeptical of school district attempts to use the planning-programing-budgeting systems (PPBS) tool. This skepticism seems, in large part, to be the result of two factors: (1) A general lack of understanding of the concrete operational steps involved in the implementation of PPBS, and (2) a feeling that 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…

Any general systems approach has five basic elements, which serve as the tasks for the researcher using systems analysis. The five are (1) the objectives, (2) the alternatives, (3) the costs, (4) the model (or models), and (5) the decision rule. With these five steps, the researcher should be able to specify the objectives, select alternatives,…

The Portland Public Schools have developed a model to evaluate support services of the system. Services rendered are defined by goal statements and evaluated by recipients of the services. A computer-based system maintains the service goals of each support unit, selects goals, prepares an appropriate questionnaire for each of 66 different groups…

Management systems have been adapted for educational administration in response to the need for quality of educational opportunity, collective bargaining, school district consolidation, decreasing enrollments, accountability laws, limited financial resources, and participatory decision-making. Management systems adapted, not adopted, from business…

Program budgeting is an effective tool in helping school administrators and faculty to draw up budgets which reflect their own needs and those of their clients. The "systems approach" can be used to draw up a program budget systematically. Part I outlines systems concepts and the systems approach as they can be applied to education. Also, the…