Edwin Long has described the experience of Phoenix Union High School with “Budgeting through data processing” and has listed the advantages as follows:
1. With the use of data processing, accuracy is increased and errors more easily detected.
2. The forms utilized in budgeting are simpler and more easily understood.
3. Budgeting through the use of data processing is economical of time and money. Implementation is faster and more immediate.
4. There are by-products of the process that assist in other aspects of administration:
(a) Warehouse requisitions may be typed from the original budget.
(b) The production of a vendor requisition in seven copies, all typed out ready for the signature of the originator.
(c) The production of a purchase order accurately printed from the requisition.
(d) The printing of a running inventory that can be used at the time the new budget is being prepared.
5. Facilitates the making of large numbers of copies in a very short time and results in a saving of time.
6. Enhances the ability to control the flow of requisitions, to separate them by sports, and to adjust requisitions before they go to purchasing.
7. Increases the capability of making a composite budget for a number of schools to compare them, and to detect errors.
Long concludes his article with the following paragraph:
The particular method has become so well liked in school district that people are rapidly moving into it for all of the subject matter areas on a line budget basis, and it is known that it will become a standard procedure in school district in the very near future.
This may well be the case for all larger schools and colleges in the very near future.