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Yan, Bo – Online Submission, 2016
At the core, budgeting is about distributing and redistributing limited financial resources for continuous improvement. Incremental budgeting is limited in achieving the goal due to lack of connection between outcomes and budget decisions. Zero-based budgeting fills the gap, but is cumbersome to implement, especially for large urban school…
Descriptors: Program Budgeting, Budgets, Resource Allocation, School Districts
Yan, Bo – Online Submission, 2016
This report documents the first-year of implementing Cycle-based Budgeting at Jefferson County Public Schools (Louisville, KY). To address the limitations of incremental budgeting and zero-based budgeting, a Cycle-based Budgeting model was developed and implemented in JCPS. Specifically, each new program needs to submit an on-line budget request…
Descriptors: County School Districts, Public Schools, Program Budgeting, Educational Improvement
Cooper, Kelt L. – School Administrator, 2011
Every program in a school or school district has, or once had, a purpose. The purpose was most likely promoted, argued and debated among school constituencies--parents, teachers, administrators and school board members--before it was eventually approved. This process occurs year after year, budget after budget. In itself, this is not necessarily a…
Descriptors: Expenditures, Budgeting, Outcomes of Education, Program Effectiveness
Geiger, Philip E. – School Business Affairs, 2001
Describes benefits of using zero-based budgeting to improve resource-allocation decisions linking costs to student performance. (PKP)
Descriptors: Budgeting, Cost Effectiveness, Educational Finance, Elementary Secondary Education
Peer reviewed Peer reviewed
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Bradburne, James M. – Journal of Museum Education, 2010
In these difficult financial times, it is more important than ever to manage money carefully. Educators who don't do so are vulnerable, for despite a thirty-year history of increasing authority and status within and without the museum, education departments are still more expendable than curatorial or collections departments in some museums. This…
Descriptors: Foreign Countries, Museums, Role, Educational Administration
Brooks-Young, Susan – Technology & Learning, 2007
Because educators often use previous years' budgets as a starting point, many budget items become entrenched with limited discussion about whether or not these are funds well spent. This approach is particularly detrimental for innovations that are initially supported through special funding sources. Unless successful new initiatives are…
Descriptors: Budgeting, Educational Finance, Budgets, Educational Innovation
Cooper, Kelt L. – Education Digest: Essential Readings Condensed for Quick Review, 2011
One major problem in developing school district budgets immune to cuts is the model administrators traditionally use--an expenditure model. The simplicity of this model is seductive: What were the revenues and expenditures last year? What are the expected revenues and expenditures this year? A few adjustments here and there and one has a budget.…
Descriptors: School Districts, Budgeting, Models, Expenditures
Wichowski, Chester – Florida Vocational Journal, 1979
The zero-based budgeting approach is designed to achieve the greatest benefit with the fewest undesirable consequences. Seven basic steps make up the zero-based decision-making process: (1) identifying program goals, (2) classifying goals, (3) identifying resources, (4) reviewing consequences, (5) developing decision packages, (6) implementing a…
Descriptors: Budgeting, Educational Administration, Educational Objectives, Educational Resources
Peer reviewed Peer reviewed
Farrell, Marie; Eckert, Joseph – Nursing Outlook, 1979
Zero-based budgeting (ZBB) refers to a system whereby the entire nursing program is reevaluated yearly and justification for all programs and expenditures must be made. ZBB is compared to the governmental sunset law. (JOW)
Descriptors: Accountability, Cost Effectiveness, Educational Finance, Higher Education
Chuang, Ying C. – American Vocational Journal, 1977
To help vocational education budget planners take a good look each year at where they are going, what they are trying to accomplish, and where to put their money, this article describes the 12 steps in a model commonly used for zero based budgeting. (Author/HD)
Descriptors: Budgeting, Educational Assessment, Educational Needs, Educational Objectives
Peer reviewed Peer reviewed
Boyd, William L. – Journal of Higher Education, 1982
Zero-based budgeting was instituted in all Texas state-funded agencies in 1975-76, including colleges. The first two years of using this procedure are reviewed and its applicability to higher education institutions is examined in light of the need to consider educational quality as well as costs. (MSE)
Descriptors: Budgeting, Case Studies, College Planning, Higher Education
Adams, Matthew C.; And Others – Facilities Manager, 1998
Discusses school preventive maintenance and the variables associated with maintenance staffing standards that address a zero-based budgeting environment. Explores preventive-maintenance measurement for staffing requirements, defines staffing levels and job descriptions, and outlines the factors to consider when creating a maintenance program and…
Descriptors: Budgeting, Elementary Secondary Education, Occupational Information, Public Schools
Geiger, Philip E. – American School Board Journal, 1993
Zero-based, programmatic budgeting involves four basic steps: (1) define what needs to be done; (2) specify the resources required; (3) determine the assessment procedures and standards to use in evaluating the effectiveness of various programs; and (4) assign dollar figures to this information. (MLF)
Descriptors: Cost Effectiveness, Educational Finance, Elementary Secondary Education, Program Budgeting
Fincher, Cameron – 1977
Reactions to zero-based budgeting in the State of Georgia as it pertains to institutions of higher education are discussed. Major advantages and disadvantages of zero-based budgeting as reported by budget analysts and selected department heads in state agencies were examined by George Minmier and Roger Hermanson (1976). Zero-based budgeting was…
Descriptors: Budgeting, Cost Effectiveness, Educational Assessment, Educational Finance
Luna, Pete R. – 1978
Enrollment trends and zero-based budgeting techniques are employed to justify continued support of Rio Hondo College's Mexican American Cultural Institute. After introductory material discussing the usefulness of zero-based budgeting in assuring fiscal accountability, the report identifies three Chicano Studies alternatives: an Associate of Arts…
Descriptors: Associate Degrees, Average Daily Attendance, Budgeting, Community Colleges
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