The data involved in a program-planned budget may be considered as being a two-dimensional array of numbers as opposed to a single column of numbers in the traditional budget accounting systems. Depending on the complexity of the organization, there may be more or fewer blanks in the two dimensional matrix. In the worst case, items can be squared,…

The purpose of this report is to provide a common framework within which Ohio's public institutions of higher education can perform their existing planning, programming, and budgeting functions. The purposes, organization, and outputs of higher education are discussed in the first 3 sections. Purposes include: instructional objectives, research,…

Implications of the introduction of Program-Planning-Budgeting Systems managerial techniques into the college or university. (IR)

Literature on program budgeting is synthesized. Program budgeting has progressed considerably in development and use, but only recently has it been used by the public schools. Program budgeting is practiced differently, depending on the mission of an organization or school district. With regard to schools, literature on the subject is mainly…

This handbook delineates the procedures recommended for the installation of a working planning, programing, budgeting system (PPBS). Primary emphasis is placed on the step-by-step implementation of such a management control system. The presentation repeats the implementation cycle for the four time periods involved: (1) current year's ongoing…

Under the present practices, the objectives and activities of socially oriented projects have rarely been specified with enough clarity and concreteness. Alternatives have been insufficiently presented for consideration by top management. In a number of cases, the future costs of present decisions have not been laid out systematically enough and…

This guide is a product of a study conducted as part of a broader effort by the Department of Education to identify the causes of rising college costs and find and disseminate ways to contain these costs. In institutions of higher education most costs are manageable and can be contained without jeopardizing key services. This can be achieved by…

The planning, programming, budgeting system (PPBS) is an instrument to help policy-makers assign priorities and allocate resources. It does not seek to computerize what is essentially a political process, nor is it intended that the statisticians and cost accountants take over functions that properly belong to the political decision-maker. PPBS is…

The six papers in this publication discuss how reasonable planning processes can be established and how budgeting procedures can be related to the wider planning process. In the first selection, K. George Pedersen establishes the current context of educational planning and decisionmaking with emphasis on economic implications, and he outlines…

Program budgeting is described as a means of enabling higher education to respond effectively to three major accountability concerns. They are (1) the long-term financial implications of a particular programmatic or policy decision, (2) determination of what is being paid for, and (3) understanding that the price being paid for a program is…

Made up of five components, the School Planning, Evaluation, and Communication System (SPECS) is an approach to program planning and evaluation applicable to all instructional and noninstructional programs and activities. As such, it focuses on outcomes, processes, and inputs in a continuous cycle of planning, evaluation, and replanning. As well…

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…

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…

ERIC abstracts on Planning, Programing, Budgeting Systems (PPBS), announced by this and other clearinghouses in RIE through April 1973, are presented. The key terms used in compiling this collection are "Program Budgeting,""Program Planning," and "Systems Approach." The documents concern both the philosophies and the…

Every administrator bears primary responsibility for planning the accomplishment of those objectives and activities that fall in his area. When responsibility is relatively restricted, the informal and intuitive methods that constitute "sound judgment" suffice. However, as his area of responsibility widens to include increasingly complex…