Budgeting systems
Charles Avedisian has described a concept in budgeting labelled PPBS, “planning-programming-budgeting systems.” PPBS attempts to break away from traditional procedures that usually do not make clear the relationship of budget to program.
The three basic elements of PPBS are: planning establishing objectives; programming combining activities and events to produce distinguishable results; budgeting allocating resources.
In PPBS, school objectives are first identified. All activities are grouped into categories according to the objective to which they contribute. Goals are established and objectives presented in operational terms. Connections are made between input and output.
Operating according to PPBS, the program budget expresses the dollars in relation to the outputs, programs. In a planning- programming-budgeting system, the focus is upon the outputs rather than inputs, upon what the program will do rather than upon the dollars with which to pay for it.
PPBS is, according to its proponents, a more rational basis for the allocation of scarce resources among competing programs. PPBS emphasize outputs, program activities, and accomplishments; long-range planning, analytic evaluative tools, and economic rationality are basic ingredients.
PPBS, developed by the Rand Corporation, have been in use in industry and the Department of Defence for some time. It focuses on the outcomes of the operation rather than on expenditures.
Those who must make decisions have considerable opportunity, under this plan, to analyse costs and benefits, rates of return, and the achievement of goals. PPBS is worthy of careful consideration by those who administer programs of physical education and athletics.
