Abstract
This article compares Best Value, the performance measurement framework presently being introduced in local government in the UK, with Planning and Programming Budgeting Systems (PPBS) and Zero Base Budgeting (ZBB). PPBS and ZBB are resource allocation techniques which became popular in the 1960s and 1970s, but later declined in popularity. It appears that there is much of PPBS and ZBB in the Best Value framework. There may be a lot to learn from the past, and many issues to be addressed, if Best Value is not to suffer the same fate as PPBS and ZBB.
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