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SUMMARY: Planning, programming and budgeting system (PPBS) is a very important and effective way to need the some objective. I have tried to present this model for the learner/the persons who are related with the “Planning, programming and budgeting system” (PPBS) through an easy way. My goal is to make these persons to understand the value in the way of implantation of PPBS


The PPBS is a formal, systematic structure for making decisions on policy, strategy, and the development of forces and capabilities to accomplish anticipated missions.  The PPBS is a cyclic process containing three distinct but interrelated phases


introduction: In the 1980s and early 1990s, the PPBS model was in favor in many institutions of higher education, it is based on an intensive planning process that defines all activities within the unit and provides an analysis of the cost effectiveness of those activities.


PPBS are about how resources are going to be achieve the various objectives of the organization for example, the care of the elderly, once the objectives have been established programs are identified to meet those objectives and the cost/benefits of alternative programs are assessed.


Planning, programming and budgeting system (PPBS) is a middle type of budget between the traditional character and object budget, on the one hand, and the performance budget on the other. The major contribution of PPBS lies in the planning process, i.e- the process of making program policy decisions that lead to a specific budget and specific multi-year plans.


The preferred programs form in effect a long term plan to be pursued over a number of years; each program budget will disclose the cost of providing a service to satisfy an objective,


Broken down into time periods, it therefore informs management in a manner allowing them to make judgments about such effectiveness that would not be possible it programs were fragmented in the departmental of budget concerned.                


Planning: which produces the Defense Planning Guidance (DPG); programming: which produces approved Program Objective Memorandums (POM) for the Military Department and Defense Agencies; and budgeting:  budget is a budget in which expenditures are based primarily on programs of work and secondarily on character and object.


Conclusion: Planning, programming and budgeting system (PPBS) is a budgeting system that Makes sense in theory is very difficult to implement and manage higher education selling


A Major shortfall of the PPBS approach to budgeting methods to adequately measure outcomes, this is particularly true in higher education, where a number of factors contribute to the education of a student


PPBS in practice are both “time and labor” intensive but it does link fiscal discussion directly to the planning processes and program implementations processes of the institution. Effective PPBS systems rely on agreed upon goals and objectives for the institution and the unit and achievement of goals is directly related to funding.  


Message: The PPBS is now being modified into the PPBE, which puts more emphasis on execution, thus the E instead of the S in the acronym.

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