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ERIC Number: ED096888
Record Type: Non-Journal
Publication Date: 1973-Jul-1
Pages: 94
Abstractor: N/A
Reference Count: N/A
Program Budgeting: Universities.
Ohio Board of Regents, Columbus. Management Improvement Program.
This manual recognizes there is a wide spectrum of budgeting practices in today's colleges and universities. In particular, universities in Ohio are at different stages in their utilization of program budgeting principles and also have different needs. Thus, this program budgeting manual was written to meet the specific needs of universities in Ohio. But the basic principles in this manual should be of value to other public and private colleges and universities throughout the United States. Of special significance in this manual is the belief that an effective budgeting process requires the development of both an organizational budget and a program budget. Organizational and program budgets respectively fulfill particular needs of management and are thus vital for the effective management of resources. Following the introductory section topics covered include: steps in developing a program budgeting system and implementing a program budget. Appendixes include an example of an organizational line item budget and a program budget; WICHE program structure; budget and preparation models; program budget profiles, sample budget cycle, and timetables. A bibliography, glossary, and exhibits are included. (Author/PG)
Ohio Board of Regents, 88 E. Broad Street, Suite 700, Columbus, Ohio 43215 ($3.00)
Publication Type: Reports - Research
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: Ohio Board of Regents, Columbus. Management Improvement Program.
Identifiers - Location: Ohio