The Essentials of a Planning-Programming-Budgeting System

by P. A. DonVito

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Abstract

A description of the Planning-Programming-Budgeting System (PPBS), a management tool to provide a better analytical basis for decisionmaking and for putting such decisions into operation. A PPBS is constituted, basically, of five elements: (1) a program structure — a classification of the courses of action open to an organization for attaining its objectives; (2) an approved program document that includes precise, quantitative data on needs, resource inputs, and program outputs extending a number of years into the future; (3) a decisionmaking process that establishes the functions, rules, and timetables for the actions required by the PPBS; (4) an analysis process for measuring effectiveness and for weighing alternatives; and (5) an information system that supplies the data required to implement the system.

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