ERIC Number: ED045113
Record Type: Non-Journal
Publication Date: 1968
Reference Count: N/A
Development and History of the Concept of PPB.
Program budgeting is an extension and refinement of budgeting processes developed during the last half century. The purpose of this paper is to investigate the theory, philosophy, and techniques of this new process, and to develop a conceptual framework for its use. An account of the historical development of Planning Programming Budgeting Systems (PPBS) is followed by a description of its conceptual framework which includes a list of program budgeting procedures. Section IV of the paper concerns the measurement of physical performance; section V discusses approaches to physical measurement and section VI presents the application of discounted cash flow to PPBS and includes a definition of discounted cash flow. (NH)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Wayne State Univ., Detroit, MI. Dept. of Library Science.