The data involved in a program-planned budget may be considered as being a two-dimensional array of numbers as opposed to a single column of numbers in the traditional budget accounting systems. Depending on the complexity of the organization, there may be more or fewer blanks in the two dimensional matrix. In the worst case, items can be squared, although such a large increase is extremely unlikely. In any case, the number of individual data elements involved has to increase as a result of changing to a program planned budgeting system, which necessarily increases the justification for using data processing equipment. In principle, data processing functions involved in this type of budget allocation and analysis are not different from the performance of the same function for any other type of budgeting system. The success of the implementation depends on the active involvement and support of top administration, a realistic and sophisticated system design, and proper control of input and operation of the equipment. (MF)