ERIC Number: ED025856
Record Type: RIE
Publication Date: 1968-Mar
Reference Count: 0
Planning Programming Budgeting Systems: PPBS and Education.
Katzenbach, Edward L.
Continuous change in education is requiring educational administrators to plan for the distant future with as much precision as they now do for the immediate future. Recently, major advances in the planning-budgeting process have become available to educators in the form of PPBS. Fiduciary budgets, which have been used in most schools since the early 1900's, have the following problems: (1) They are incremental budgets relying heavily on what was done the previous year, (2) they develop meaningless comparative data, (3) they do not reveal the source of funds, and (4) they are written only for the following year. Program budgeting, on the other hand, offers the administrator the opportunity to design a long term plan for creative instruction. PPBS delineates program integration and highlights alternatives in a new way by aligning objectives and costs. PPBS differs from present budgeting procedures in that it (1) compels administrators to give some thought to alternatives, (2) stresses the significance of minor costs over a long period of time, (3) helps relate the cost of a program to its merits, and (4) links teacher aids, supporting activities, research, and development to subject matter in terms of time and cost. (HW)
The New England School Development Council, 220 Alewife Brook Parkway, Cambridge, Massachusetts 02138 (members $1.00, non-members $2.00).
Publication Type: N/A
Education Level: N/A
Authoring Institution: New England School Development Council, Cambridge, MA.
Identifiers: Planning Programming Budgeting System; PPBS