Budgeting Approaches in Community Colleges.

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.