ERIC Number: ED045119
Record Type: Non-Journal
Publication Date: 1968
Reference Count: N/A
Projecting Program Cost Over an Adequate Time Horizon.
Planning Programming Budgeting Systems involve the introduction of three major operational concepts. First, the development of an analytical capability to examine in depth both agency objectives and the various programs to meet these objectives. Second, the formation of a five-year planning and programming process combined with a sophisticated management information system. Third, the creation of an improved budgeting mechanism which can take broad program decisions, translate them into refined budgetary decisions, and present the results for action. In this way, broad goals are reduced to specific program operations and the most economical methods of carrying them out are identified. The following four major steps are needed to accomplish this task: (1) identify library goals, (2) relate broad goals to specific programs, (3) relate programs to resource requirements and (4) relate resource inputs to budget dollars. Sixteen budgeting forms are presented and they proceed in order from conventional-type budgets which are traditional accounting or fiduciary budgets to semi-conventional and program budgets. [Not available in hard copy due to marginal legibility of original document.] (MF)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Wayne State Univ., Detroit, MI. Dept. of Library Science.