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):

Report Date:

1993-04-15

Pagination or Media Count:

31.0

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.

Subject Categories:

  • Administration and Management

Distribution Statement:

APPROVED FOR PUBLIC RELEASE