Program-Budget Marginal-Analysis for University Strategies concept of Planning and Execution

Bilkisu Maijama, Engku Muhammad Nazri


Research addressing budgeting allocation planning on budget allocation and execution planning on Priotization of strategies are scanty in literature. This study presents program-budget marginal-analysis for university budget planning and execution aimed at priotizing budget allocation on strategies used for improving university rating. The research will illustrate the program-budget marginal-analysis with little adjustment to suit the university strategic budget allocations. This paper proposes a conceptional frame work for budget planning execution on university strategies. The framework for implementing PBMA will identify the total amount of available resources or funding allocated to priorities, examination of the current allocation activity, evaluation of benefit of cost of expansion with regards to both existing and new introduced strategies, in any of the existing services in use, which is effective with fewer resources allocation. Alternatives to be allocated fewer resources with greater effectiveness included in the priotized list. The budget allocation has the potential to maximize efficiency of each strategic allocation for improving the university rating.


Program-Budget, Marginal-Analysis, Strategies, University.

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