NotesFAQContact Us
Search Tips
ERIC Number: ED114915
Record Type: Non-Journal
Publication Date: 1975-Oct
Pages: 13
Abstractor: N/A
Reference Count: N/A
Planning for Program Budgeting.
Matthews, Kenneth M.
Program budgeting is a system that focuses on outcomes rather than on inputs, relates resources to outcomes, includes more than one time interval in the budget document, and states outcomes in measurable terms. If the assumptions underlying program budgeting are accepted, the system can be an effective tool for identifying new ways to do jobs faster, better, and less expensively. Some technical and psychological problems may have to be overcome before the potential benefits of program budgeting are realized. The major technical problems are determining the relevant costs of programs and determining the causal effects of programs. The decision to implement a program budgeting system should be a six-step process: (1) define and limit a problem to be solved or a question to be answered; (2) analyze the problem in terms of technical or psychological factors, and anticipate new problems that may emerge as a result of solving the original problem; (3) develop standards by which solutions to the problem can be evaluated; (4) collect and organize all data pertinent to the decision; (5) select a preferred solution to the problem and test it; and (6) implement the preferred solution and evaluate it. (Author/IRT)
Publication Type: Books
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A