NotesFAQContact Us
Search Tips
ERIC Number: ED181793
Record Type: RIE
Publication Date: 1977-May-12
Pages: 11
Abstractor: N/A
Reference Count: 0
The Lust for Efficiency: A Downhome Story or The Implications of Zero-Based Budgeting for Institutions of Higher Education as Seen from the State of Georgia's Experience.
Fincher, Cameron
Reactions to zero-based budgeting in the State of Georgia as it pertains to institutions of higher education are discussed. Major advantages and disadvantages of zero-based budgeting as reported by budget analysts and selected department heads in state agencies were examined by George Minmier and Roger Hermanson (1976). Zero-based budgeting was used at the University of Georgia to prepare preliminary budgets for all activities except primary resident instruction, research, and public service. Zero-based budgeting is based on the belief that programs, functions, and activities themselves should be justified and not annual increments in agency or unit budgets. Unfortunately, in higher education, organizational goals are determined to a great extent by the funds that are available (or by the prospects of additional funding) than by clear-cut choices made prior to the availability of funds. It is held that there is no evidence that zero-based budgeting results in more clearly established goals or that it provides better measures of performance or progress toward the fulfillment of those goals. It is concluded that while zero-based budgeting may be helpful in eliminating costly add-ons or accessories to essential programs and a needless duplication of costs in fringe or marginal activities, there is little about the process that would suggest that it is a cost/effective technique in its own right. (SW)
Publication Type: Speeches/Meeting Papers; Opinion Papers
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Georgia; University of Georgia; Zero Base Budgeting
Note: Paper presented at the Annual Forum of the Association for Institutional Research (17th, Montreal, Quebec, May 8-12, 1977)