Budget is one of the factors affecting the the quality of education. Budget management is important for improving the quality of education, as well as using the resources efficiently. The aim of this study was to identify the spending relations in different income and expenditure items pertaining to the budget management models in general high schools and to present the school associates' view on model proposals. Within the scope of this study, the relational status of income and expenditure data gathered from 1180 Anatolian high schools were examined and 60 school associates (headmasters, teachers, students, parents, members of the parent-teacher associations) were consulted about the bugdet management models. In accordance with the problem and the questions of the study, descriptive statistical techniques such as frequencies, percentage, chi-square, one way analysis of variance (ANOVA), correlation analysis and regression analyses were used in quantitative data analysis. Qualitative data analysis program MAXQDA was used for qualitative data analysis. This study suggests that there is a significant relation between service expenses pertaining to movables, acquisition of intangible rights, and maintenance and the funds allocated by the Ministry of National Education, as well as revenues by Parent Teacher Association. The views of the school associates suggest that the densest relation between units is the relation between the headmaster and publicly-funded budget, private budget, mixed mudget and lump-sum; and the relation between the parent teacher association and mixed budget demand is also dense. This study shows that teachers and students mainly demand publicly-funded budget; while those who demand the system to be coordinated by parents mostly prefer mixed budget.

Anahtar Kelimeler: Budget, budget management, training managers, spending