Abstract

Recent clamor over the Federal budget of the United States brought the acronyms ZBB ( Z ero B ased B udgeting) and POM ( P rogram O bjective M emorandum) into the spotlight again. The two APL financial applications discussed in this paper illustrate the difference between ZBB and PPBS ( P rogramming, P lanning, and B udgeting S ystem) used to create Federal budgets. These applications also discuss the differences between a budget that must be cut and monitored to keep that cut and one that may be increased. The APL applications show how APL, through the assiduous selection of utilities, raw code, graphics, and “off the shelf” software is able to reduce programming time, produce professional looking reports, and prepare for Congressional briefings.

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