Accession Number : ADA263912


Title :   A Comparison of Planning, Programming, and Budgeting System and Zero Based Budgeting


Descriptive Note : Study project rept.


Corporate Author : ARMY WAR COLL CARLISLE BARRACKS PA


Personal Author(s) : Thompson, John R


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a263912.pdf


Report Date : 15 Apr 1993


Pagination or Media Count : 31


Abstract : The Planning, Programming, and Budgeting System (PPBS) is the process used to determine allocation and resource requirements for the Department of Defense. The system was designed to support a multiyear force and financial plan and reconcile the differences between requirements and funds, while providing due process for all the services to allocate resources in support of the objectives most critical for carrying out the National Military Strategy. The principal objectives of Zero-Based Budgeting (ZBB) are to involve managers at all levels in the budget process; to justify the resource requirements for existing activities as well as for new initiatives; and to focus the process on decision packages with alternative funding levels--minimum levels, current levels and enhanced levels. This study will compare PPBS and ZBB to show how both systems work.


Descriptors :   *PLANNING PROGRAMMING BUDGETING , DEPARTMENT OF DEFENSE , MILITARY STRATEGY , COMPUTER PROGRAMMING , ALLOCATIONS , RESOURCES , BUDGETS , REQUIREMENTS , PLANNING


Subject Categories : Administration and Management


Distribution Statement : APPROVED FOR PUBLIC RELEASE