Budgeting Approaches in Community Colleges. Issue 168 (December 2014)

• Record Type: Journal Article
• Authors: Palmer, James C.; Bers, Trudy H.; Head, Ronald B.; Palmer, James C.
• Is Part Of: New directions for community colleges. Volume 2014:Issue 168(2014)
• Page Start: 29
• Page End: 40
• Publication Date: 2014-12
• Subjects: Community colleges -- United States -- Periodicals; 378.15430973
• DOI: 10.1002/cc.20118
• Languages: English
• ISSNs: 0194-3081

Abstract

<abstract abstract-type="main"> <title> <x xml:space="preserve">Abstract</x> </title> <p>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.</p> </abstract>