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|a ED112750 Microfiche
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| 100 |
1 |
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|a Lawrence, Ben.
|0 http://id.loc.gov/authorities/names/n2004103411
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| 245 |
1 |
0 |
|a Techniques in the Use of Systems and Budgeting Methodology :
|b A Conceptual Overview /
|c Ben Lawrence.
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| 260 |
|
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|a [Place of publication not identified] :
|b Distributed by ERIC Clearinghouse,
|c 1972.
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| 300 |
|
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|a 5 pages
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| 336 |
|
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|a text
|b txt
|2 rdacontent
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|a microform
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| 500 |
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|a Availability: National Association of College and University Business Officers, One Dupont Circle, Washington, D.C. 20036.
|5 ericd
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| 520 |
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|a 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 reasonable. A Program Classification Structure (PCS) is described which facilitates the concepts of program budgeting. PCS provides cost centers for the preliminary and support activities of an institution. If an institution determines the cost of instruction in each discipline, degree program costs may be obtained by allowing the dollars to flow from the discipline cost centers to the various degree program cost centers in proportion to the flow of credit hours from disciplines to degree programs. Program output indicators and information exchange procedures are also used, as are student flow models that project enrollments by major and by student level within the institution. Using a program budget, decision makers can compare the costs of various alternatives and weigh these costs against their anticipated benefits. (LBH)
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| 524 |
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|a Studies in Management, v2 n1 Aug 1972.
|2 ericd
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| 533 |
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|a Microfiche.
|b [Washington D.C.]:
|c ERIC Clearinghouse
|e microfiches : positive.
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| 500 |
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|a Microform.
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| 650 |
0 |
7 |
|a Accountability.
|2 ericd
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| 650 |
1 |
7 |
|a Budgeting.
|2 ericd
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| 650 |
0 |
7 |
|a Cost Effectiveness.
|2 ericd
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| 650 |
0 |
7 |
|a Cost Estimates.
|2 ericd
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| 650 |
1 |
7 |
|a Decision Making.
|2 ericd
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| 650 |
1 |
7 |
|a Educational Finance.
|2 ericd
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| 650 |
0 |
7 |
|a Financial Policy.
|2 ericd
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| 650 |
1 |
7 |
|a Higher Education.
|2 ericd
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| 650 |
0 |
7 |
|a Input Output Analysis.
|2 ericd
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| 650 |
0 |
7 |
|a Program Costs.
|2 ericd
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| 650 |
0 |
7 |
|a Program Development.
|2 ericd
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| 650 |
0 |
7 |
|a School Planning.
|2 ericd
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| 650 |
0 |
7 |
|a Systems Analysis.
|2 ericd
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| 650 |
1 |
7 |
|a Systems Approach.
|2 ericd
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| 650 |
0 |
7 |
|a Unit Costs.
|2 ericd
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| 653 |
1 |
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|a Program Classification Structure
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| 655 |
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7 |
|a Journal Articles.
|2 ericd
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| 710 |
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|a National Association of Coll. and Univ. Business Officers, Washington, DC.
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