The Use of PPBS In a Public System of Higher Education: “Is it Cost-Effective?”

Abstract

This paper presents a qualitative discussion of the potential “costs” and “benefits” associated with the use of PPBS in a public system of higher education. The “costs,” both monetary and nonmonetary, resulting from the introduction of PPBS are acknowledged to be significant. However, the inadequacies of existing budgeting techniques as aids in decision-making and problems of resource allocation are severe. These limitations are identified and discussed. The potential contributions of PPBS in these areas are then considered.