Program Budgeting for School District Planning : Concepts and Applications.
An exploration of the applicability of the concepts and techniques of program budgeting, or PPBS, to the problems of educational planning at the school district level. Program budgeting is presented as basically a resource allocation system that stresses the setting of objectives, grouping activities into programs to meet the objectives, identifying the resources required by the programs, and measuring the effectiveness of the programs in meeting the objectives. Emphasis is on the system-analytical aspect of program budgeting rather than on the program accounting aspect. A program structure that departs from the traditional subject-oriented categories is proposed as a means of illustrating the concepts and techniques of resource analysis and cost models, of measuring effectiveness, and of evaluating alternatives. All these activities are necessary in the implementation of a successful program budgeting system. 225 pp. Bibliog.