Development and History of the Concept of PPB.

Fuente: ERIC Institute of Education Sciences

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Bibliographic Details
Main Author:	Keller, Harry
Format:	Recurso educativo Open Access
Language:	en
Published:	1968
Subjects:	Budgeting Decision Making Goal Orientation Libraries Library Planning Objectives Planning Program Budgeting
Online Access:	Acceder al recurso
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author	Keller, Harry
author_facet	Keller, Harry Keller, Harry
collection	Education Resources Information Center
contents	Development and History of the Concept of PPB. Keller, Harry Budgeting Decision Making Goal Orientation Libraries Library Planning Objectives Planning Program Budgeting 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)
format	Recurso educativo Open Access
id	eric_ED045113
institution	ERIC Institute of Education Sciences
language	en
publishDate	1968
record_format	eric
spellingShingle	Development and History of the Concept of PPB. Keller, Harry Budgeting Decision Making Goal Orientation Libraries Library Planning Objectives Planning Program Budgeting Development and History of the Concept of PPB. Keller, Harry Budgeting Decision Making Goal Orientation Libraries Library Planning Objectives Planning Program Budgeting 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)
title	Development and History of the Concept of PPB.
topic	Budgeting Decision Making Goal Orientation Libraries Library Planning Objectives Planning Program Budgeting
url	https://eric.ed.gov/?id=ED045113

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