ERIC Number: EJ1048314
Record Type: Journal
Publication Date: 2014
Abstractor: As Provided
Reference Count: N/A
Budgeting Approaches in Community Colleges
Palmer, James C.
New Directions for Community Colleges, n168 p29-40 Win 2014
Several budgeting approaches have been initiated as alternatives to the traditional, incremental process. These include formula budgeting; zero-base budgeting; planning, programming, and budgeting systems; and responsibility center budgeting. Each is premised on assumptions about how organizations might best make resource allocation decisions. Though the incremental approach remains dominant, experience with the alternative approaches suggests key questions that can guide the work of community college budget developers.
Descriptors: Community Colleges, Budgeting, Budgets, Finance Reform, Resource Allocation, College Administration, Operations Research, Organizational Theories
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Publication Type: Journal Articles; Reports - Descriptive
Education Level: Two Year Colleges; Higher Education; Postsecondary Education
Authoring Institution: N/A