Long-range planning involves the identification of priority programs and services and the detailing of the necessary resources (staff, equipment, facilities and materials) required to implement these programs and services. This report discusses what is involved in this process and provides a fundamental understanding of the following three basic…

Planning Programming Budgeting Systems involve the introduction of three major operational concepts. First, the development of an analytical capability to examine in depth both agency objectives and the various programs to meet these objectives. Second, the formation of a five-year planning and programming process combined with a sophisticated…

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,…

Local action, district analysis, and Planning Programming Budgeting Systems (PPBS) are the subjects of this article. (Author)

Planning Programming Budgeting Systems (PPBS) is a useful management tool for libraries if directed toward service to the library user. The statement of objectives constitutes a foundation for application of PPBS, and guidelines for how to state objectives and goals, and how to handle them are given. A list of sixteen types of questions that…

The architects of public resource allocation systems have put forth Planning Programming Budgeting Systems (PPBS) as a more rational method of managing the Federal establishment because PPBS allows identification of governmental objectives and reduces the opportunity for perpetuation of an enterprise which may no longer be necessary. Advantages of…

Based on the premise that cost measurement for a library can be performed in the same manner as for an industrial organization, this paper presents a hypothetical cost determination problem of a small company which produces bricks. A summary of the five steps taken to develop the various cost figures are: (1) Assign all cost items to 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…

This paper explores: (1) the problem of budgeting for school libraries and media centers, (2) the nature of the budgeting process including a modern approach to budgeting and (3) a framework within which budgeting can function as a powerful management and analysis tool for school media centers. (Author/MF)