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Haggart, S. A.; Carpenter, M. B. – 1969
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…
Descriptors: Budgeting, Cost Effectiveness, Decision Making, Educational Administration