View stunning SlideShares in full-screen with the new iOS app!Introducing SlideShare for AndroidExplore all your favorite topics in the SlideShare appGet the SlideShare app to Save for Later — even offline
View stunning SlideShares in full-screen with the new Android app!View stunning SlideShares in full-screen with the new iOS app!
PLANNING, PROGRAMMING AND BUDGETING SYSTEM MODELS (PPBS)
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
Planning, programming and budgeting system (PPBS) applies to public services
organizations such as local authorities and hospitals, these organizations will run short-
term departmentally based budgeting system to control expenditure within a financial
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
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
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
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.
About The Author:
Mohammad Wahid Abdullah Khan (MBA, CPFA, CPIA, CFC)
Home Page: http://wahidbd.page4.me
MOHAMMAD WAHID ABDULLAH KHAN Dhaka, Bangladesh, is a PhD Candidate in
"Criminal Psychology" as well he is “freelance Author, online columnists, Human
psychoanalyst, industrial psychotherapist, Certified Financial Consultant, & Certified
Forensic Accountant, too dynamic entrepreneur, utilize creativity leadership and
teamwork to design and execute solutions that creates customer value.
Moreover Mr. Khan is CEO & Certified Consultant of” Wahid & co, Wak Business
Solutions, Wak Business Support, “Wam Associates” & leader of the” Wahid Consulting
Group”; Prior to consultancy Mr. Wahid has fulfilled more than 14 (fourteen) years
working in various fields of Business like - Accounts, Finance, Auditing (Internal &
External Audit), Project budgeting and Project costing related positions in some of the
largest group & join venture companies in Bangladesh. Which experience encouraged him
to work as a “professional consultant” from a few years,
Mr. Khan is realistic and implements his assignment within the bounds, objectives and
capabilities of the organization. His extraordinary quick understanding of strategic
options helps find direction and supports management in decision making. He has a “doer”
attitude and gets things done on the technical and functional side. As a “Consultant” Mr.
Wahid believe that his study & physiological motivation is very strong, as well my
confident level is high & my quantitative skills are well-built also he is crystal clear about
my every single goal which helped me to be a very tough contestant “Consultant” in the
business consultant arena
• Associate Member – Institute of Management Consultants Bangladesh (IMCB)
•Member- Association of Proposal Management Professionals® (APMP®)
• Member – The Next level Purchasing Association.
•Member- The Chartered Institute of Personnel and Development (CIPD)
• Member - The Professional Risk manager’s international Association (PRMIA)
• Affiliate Member- Global Association of Risk Professional (GARP)
• Member - The International Association of Risk and Compliance Professionals (IARCP)
• Lifetime Member - Dragon fire martial arts association “International” (DFMAA)
• Individual Member: License Logic LLC
• Associate Membership - The American Psychological Association (APA)
• Member - The Global Community of Information Professionals