The implementation of a planning-programing-budgeting system (PPBS) of educational management has implications for teachers, legislators, and taxpayers, as well as for administrators. Teachers have a major responsibility for instructional improvement that can be accomplished by their writing behavioral objectives and planning instructional methods. Principals must coordinate the educational program as it relates to their buildings or facilities; the superintendent has supreme leadership over the entire PPB system. Legislators must become accustomed to program budgeting and move away from line item budgeting; and taxpayers, if accorded greater involvement in the budget process, could communicate more openly with administrators. (RA)