Program budgeting; an applied model

Includes bibliographical references (page 351)This thesis contains a methodology for implementation of a program budget applicable within institutions of higher education.\ud The purpose of the study is to provide an applied example of program\ud budgeting to an educational institution and show the resultant\ud improvement in the decision-making process that takes place as a result of using these techniques. One study assumes that the institution has three primary\ud outputs: instruction, research, and public service. All costs are\ud expressed in terms of these outputs by allocating supportive costs\ud to them. Program budgeting is defined as a planning and control\ud technique which enables managers to plan and control their short-run\ud and long-run goals better than traditional planning and control techniques would allow. The study is organized two chapters. Chapter I explains the nature of program budgeting by defining the term, providing a brief, history, and outlining the benefits that are to be derived\ud from the use of program budgeting. Chapter II provides the techniques required in order to implement the program budget model. This includes a crossover matrix from the traditional accounting system to the program accounting system as well as the various allocation algorithms involved. Finally, recommendations are made in order to facilitate implementation of program budgeting and to make its results more\ud meaningful