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Grossbard, Stephen I. – 1975
The planning, programming, budgeting system (PPBS) is an instrument to help policy-makers assign priorities and allocate resources. It does not seek to computerize what is essentially a political process, nor is it intended that the statisticians and cost accountants take over functions that properly belong to the political decision-maker. PPBS is…
Descriptors: Accountability, Budgeting, Cost Effectiveness, Decision Making