Maijamaa, BilkisuMuhammad, Engku Nazri2023-12-142023-12-142018-06-22Deering, D. (2015). Responsibility Center Budgeting and Responsibility Center Management: Implications for internal structure and strategic management of North American universities. University of Toronto. Drugs, C. A. f., & Health, T. i. (2014). Guidelines for the economic evaluation of health technologies: Canada. 2006. Ottawa. Available from: URL: http://cadth. ca/media/pdf/186_EconomicGuidelines_e. pdf. Hilburg, M. B. (2010). Analyzing the federal government's Program Assessment Rating Tool (PART) in determining budget allocations. Hossain, M., & Rahman, R. M. (2014). Budget allocation model for the academic library acquisition using data mining technique. Paper presented at the Computer and Information Technology (ICCIT), 2013 16th International Conference on. Huang, E., Zhang, S., Lee, L. H., Chew, E. P., & Chen, C.-H. (2016). Improving Analytic Hierarchy Process Expert Allocation Using Optimal Computing Budget Allocation. IEEE Transactions on Systems, Man, and Cybernetics: Systems, 46(8), 1140-1147. Kerr, C. C., Stuart, R. M., Gray, R. T., Shattock, A. J., Fraser-Hurt, N., Benedikt, C., . . . Jaber, S. A. (2015). Optima: a model for HIV epidemic analysis, program prioritization, and resource optimization. JAIDS Journal of Acquired Immune Deficiency Syndromes, 69(3), 365-376. Mak, C. S. Y. (2005). Evaluation of health programs: application of social cost benefit analysis in the Pharmaceutical Benefits Scheme listing of Australia. Victoria University, Melbourne. Mitton, C., Dionne, F., & Donaldson, C. (2014). Managing Healthcare Budgets in Times of Austerity: The Role of Program Budgeting and Marginal Analysis. Applied health economics and health policy, 12(2), 95- 102https://keffi.nsuk.edu.ng/handle/20.500.14448/6272Research 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.enProgram-Budget, Marginal- Analysis, Strategies, University.Article