ERIC Number: ED040672
Record Type: RIE
Publication Date: 1970-Mar-2
Reference Count: 0
Program Budgeting: Promise and Problems.
Huff, Robert A.
Planning, Programming, and Budgeting Systems (PPBS) are increasingly mentioned as effective means for improving the management of educational resources in institutions of higher education. PPBS has several advantages over conventional accounting systems, which still would be needed for day to day operations. First, it relates cost to output; second, it permits an analysis of the effects of changing existing programs or launching new programs by identifying marginal costs; and third, it allows institutions to develop plans and present requests for funding in a manner which justifies financial requests in terms of outputs rather than inputs. Some of the problems associated with PPBS are that (1) cost-benefit analysis is vital to PPBS and the benefits or quality of individual programs remains a matter of subjective judgment; (2) educational institutions could fall into the trap of technocracy in which economic analysts control decisions by virtue of the cost data they are able or willing to supply; and (3) the cost of the operation may not be justified by the magnitude or kinds of decisions made on the basis of the new information. Though no panacea, PPBS can promote better management of the scarce available resources. (AF)
Publication Type: N/A
Education Level: N/A
Authoring Institution: American Association for Higher Education, Washington, DC.
Note: Paper presented at the 25th National Conference on Higher Education, Chicago, Illinois, March 2, 1970