This handbook delineates the procedures recommended for the installation of a working planning, programing, budgeting system (PPBS). Primary emphasis is placed on the step-by-step implementation of such a management control system. The presentation repeats the implementation cycle for the four time periods involved: (1) current year's ongoing…

Interest in the Planning, Programming, Budgeting System (PPBS) has waned over the last five years for several reasons. Early rhetoric about PPBS obscured its true character and promised more than it could deliver. Initially, few had the competencies needed to implement it. It is often wrongly believed to be solely a budgeting system. Finally,…