Planning Programming Budgeting System Research Articles

Implementasi Planning Programming Budgeting System Dalam Manajemen Pembiayaan Pendidikan

The importance of financing management in education is to ensure the success of educational institutions both academically and financially. A well-managed financing system helps ensure that funds are allocated efficiently and effectively, improving the quality of education and providing benefits to students and educators. Planning Programming Budgeting System is a management method used to allocate limited resources effectively in an organization. It involves goal setting, plan creation, budgeting, and progress tracking. This helps agencies to prioritize their goals and ensure that they use their resources in a responsible and effective manner. The research method used in this study is a descriptive research method, where this research establishes a qualitative approach with literature studies. The result of the research is the implementation of the Planning Programming Budgeting System (PPBS) aims to create a comprehensive, consistent, and transparent reporting framework for educational institutions. By using this system, the management of funding allocation can be accounted for through cost control, financial projections, tracking, and cost reporting. The PPBS system effectively manages education financing by ensuring the provision of reliable, transparent, and accurate financial data in a timely manner. This ultimately improves the financial stability and sustainability of the institution, as well as the quality of education for its students.

PLANNING PROGRAMMING BUDGETING SYSTEM (PPBS) AND CONTROL OF PUBLIC SECTOR ORGANISATIONS: A COMPARATIVE STUDY OF INDUSTRIALIZED AND EMERGING ECONOMIES

Public sector organizations play a critical role in the economic and social development of both industrialized and emerging economies. The Planning, Programming, Budgeting System (PPBS) and Control is a management approach that has been widely adopted to enhance the effectiveness and efficiency of resource allocation and utilization in public sector organizations. This study provides an overview of the key principles and practices of PPBS, and it highlights the differences and similarities in its implementation in industrialized and emerging economies. In these contexts, PPBS is often used to enhance fiscal discipline, promote equity in resource distribution, and reduce corruption. The focus is on short-term planning and basic budgeting practices, with a greater reliance on traditional input-based budgeting methods. While there are clear differences in the sophistication and maturity of PPBS in industrialized and emerging economies, both share common goals, including improved governance, enhanced service delivery, and efficient resource utilization. Furthermore, many developing economies are gradually adopting elements of the PPBS from their developed counterparts, incorporating best practices and adapting them to their specific circumstances. This study underscores the importance of considering the unique context and challenges that public sector organizations face in industrialized and emerging economies when implementing PPBS. It also highlights the potential for cross-learning and knowledge transfer between these two groups, contributing to the continued evolution and improvement of public sector management practices worldwide. KEYWORDS: Budgeting; Control; Industrialized economies; Emerging economies; Public sector organization; Planning programming budgeting system

Designing zero-based budgeting for public organizations

Several systems of budgeting have been introduced into practice over the last fifty years. While more popular budgeting systems such as incrementalism and Planning Programming Budgeting Systems (PPBS) have seen continued popularity and resilience as budgeting systems, zero-based budgeting (ZBB) has experienced a resurgence in popularity, as governments and public organizations alike seek to control wasteful spending within their departments. The aim of this article is to provide users with a step-by-step guide to designing zero-based budgeting for public organizations. This article begins by describing the foundations of zero-based budgeting, as well as providing a brief comparative exploration of ZBB alongside other contemporary budgeting systems. To gain a deeper understanding of zero-base budgeting and the potential, as well as the drawbacks that this type of budgeting system holds, this paper examines the actual experience of several organizations that have implemented the zero-based budgeting method. This is accomplished by conducting a critical review of all the research and case studies that have been conducted on this topic. It is the hope of the author that both public sector and non-profit organizations will benefit from the findings of this paper when considering the implementation of their own zero-based budgeting, resulting in better planning and performance evaluation.

How Systems Analysis, Cost-Effectiveness Analysis, or Benefit-Cost Analysis First Became Influential in Federal Government Program Decision-Making

AbstractIn 1948, the RAND Corporation, formed to connect military planning with research and development decisions, became an independent nonprofit organization. Before then, cost-effectiveness analysis, benefit-cost analysis, and systems analysis had no established home in the federal government. In the 1950s, under the leadership of Charles Hitch, Chief, RAND Economics, undertook a program of activities they called “systems analysis,” including evaluation of the costs and effectiveness of weapon systems. In 1961, Robert McNamara appointed Hitch to be the Comptroller of the Department of Defense and invited Hitch to carry out his vision he described as “Programming and Systems Analysis.” Programming became the Planning, Programming, Budgeting System (PPBS) and the Five-Year Defense Program that linked strategies to forces to budgets. Systems Analysis assisted the Secretary to make choices of weapon systems and strategies. In 1965, Hitch returned to California and ultimately became President of the university. McNamara wanted Systems Analysis to report directly to him, and on his recommendation, President Lyndon Johnson appointed me Assistant Secretary for Systems Analysis. In 1966, the President directed that all departments in the executive branch establish offices based on the Systems Analysis model. In 1967, Henry S. Rowen became President of the RAND Corporation. He broadened RAND’s scope beyond the military to include Health Services, education, urban problems including homelessness, ethics in scientific research, and climate research. In 1970, Rowen led the establishment of the Pardee RAND Graduate School, offering a doctoral degree in Public Policy Analysis to extend widely the application of the RAND Systems Analysis approach to many fields.

The failure of defense planning in European Post-Communist Defense Institutions: ascertaining causation and determining solutions

ABSTRACTBy any objective measure, defense institutions in Central and Eastern Europe have all but universally been incapable of producing viable defense plans that are based on objective costing and operational planning data. This situation exists in spite the provision of considerable Western advice and assistance, let alone reporting to and receiving assessments by NATO’s International Staff under Partnership for Peace, as well as via the integrated defense planning and reporting systems. An explanation for this systematic failure across European post-Communist defense institutions can be found in the continued slow development of an over-arching policy framework which directs and approves all activities of the armed forces, as well as the de-centralization of financial decision-making down to capability providers. The essay ends with an examination of the adverse effects of the early introduction of planning programming, budgeting system (PPBS), have had on the development of effective policy and planning capabilities within these defense institutions.

Making defense planning meaningful: the evolution of strategic guidance in the Hungarian Ministry of Defense

ABSTRACTHungary, a former communist state, adapted a Western-style defense planning system during the 1990s and 2000s. Although on the surface the elements of this planning system were similar to the planning programming budgeting system (PPBS) developed by the US Department of Defense, strategic guidance for defense planning has not been properly developed until recently. Thus, albeit PPBS-based defense plans were developed in the Hungarian Ministry of Defense (Hungarian MoD) regularly, they lacked both an expression of clear priorities and strategic focus. This article delineates the evolution of strategic guidance in the Hungarian MoD concentrating on current developments, and introduces the newly elaborated analytical concepts and tools, which helped to create needed strategic guidance in Hungary.

The Risks of Efficiency Indicators in the Monitoring of Public Policies

The deep upheavals of the public sphere, which take place today, are above all the result of a long basic reflection on the future of a more efficient management of the institutions but also of the organizations. In France, we are confronted today with a requirement for organisational change. The LOLF Reform (the new budgetary law framework) is a convincing illustration: the simple concept of public management is gone beyond management of objectives, to be based on a concept of efficiency of the public policies. These problems thus concern directly the idea of performance of the public sector, which is largely under scrutiny. Admittedly, it is necessary to clearly distinguish measurements of performance within the organizations from those used for the political systems. Besides, we will show, throughout this article, the inevitable drift of a performance management system that would neglect the institutional and decisional aspects, which would confuse the managerial tools with the policies of application of the performance criteria.The origin of the term efficiency draws on a remote basic definition, issued mainly of works on management, proposing an approach based on the relationship between the means implemented and the results obtained, in other words like the relationship between the committed resources and the produced goods and services. The question arises then, how to measure this performance if it is not only by measuring the relationship between the inputs and the outputs, but to do so, a definition of the evaluation criteria of this efficiency is necessary. The movement of planning programming budgeting system allowed, inter alia, highlighting certain tools and techniques like the dashboards or the cost accounting of the public service. But today, we are no longer at the time of the installation of the tools, but have reached the stage of policy assessment. The object of this research is to understand in what these indicators of efficiency are relevant in relation to the strategic monitoring of the public organization. Are these indicators efficient? Insofar are they likely to represent, on the contrary, a genuine brake with the public performance? The eruption of these efficiency indicators in the public domain, as well as a review of the literature concerning their true stakes, will be the subject of the first part of this research. We will propose then, through an empirical investigation, by case studies, a crossed analysis allowing to better determining the maladjustment of these criteria to the field realities. Thus, our analysis draws on two particular fields of organisational management: scientific research and public health.Through a summary of the results and a relevant return on the literature, we shall endeavour to bring out the genuine managerial tools for a more efficient public sector. We will emphasize potential drifts and imperfections of a system, which in proposing a globalisation of measurement criteria, is based on an idea of efficiency often unsuited to the stakes of public management.

Reform of the Planning, Programming, Budgeting System, and Management Control in the U.S. Department of Defense: Insights from Budget Theory

Resource decision making for the Department of Defense (DOD) is one of the most challenging tasks in all of public financial management. DOD coordinates national security threat assessment, long‐ and intermediate‐range planning and programming with annual budget formulation and execution. Between 2001 and 2004, Defense Secretary Donald Rumsfeld changed the system significantly, simplifying, and synchronizing it with presidential terms of office. We assess Planning, Programming, Budgeting System (PPBS) reform through application of applied budget theory. We review system evolution, document recent reforms, explain why change was necessary, and assess implementation feasibility. Only preliminary evaluation is possible because change implementation will require five or more years.

Planning theory: reconstruction or requiem for planning?

In spite of the geometric progression in the quantity of scholars who have devoted themselves—more or less totally—to theoretical reflections about planning, both as a practice and as an academic d...

Patterns of change: information change and congressional budget deliberations revisited

How did the Planning Programming Budgeting System (PPBS), and the Congressional Budget and Impoundment Control Act (CBA) of 1974 change the nature of budget hearing deliberations in Congress? This study focuses upon the inquiry search patterns from 1949 through 1984 for the three House Appropriations subcommittees that reviewed the Forest, Parks, Prison, Internal Revenue, and Immigration and Naturalization Services' budget requests. After PPBS was implemented, all three subcommittees emphasized programmatic questioning more and object-of-expenditure questioning less. The more prevalent pattern of change was an abrupt change after implementing the budget reform followed by a gradual cumulative effect in subsequent years. A less prevalent pattern was an abrupt change followed by a gradual decrement over time.

Planning programming budgeting system and the case of rational decision‐making in Britain's ministry of defence

(1990). Planning programming budgeting system and the case of rational decision‐making in Britain's ministry of defence. Defense Analysis: Vol. 6, No. 2, pp. 131-145.

Beginning of Military Cost Analysis 1950–1961

Abstract : At the time the RAND Corporation formed, just after World War II, the traditional way of looking at military procurement was in terms of a piece of hardware like an airplane, and making decisions on the promise of lighter, higher, faster, further, or more payload. RAND started its work using these same criteria. Fairly early in the game, however, it seemed to some RAND researchers that other things were involved. For example, real estate, people, supply and maintenance were required. It wasn't just delivering the bomb--it was what the bomb did to the economic, social and political structure of the country in which it was delivered. There was the cost of producing the delivery vehicle and the bomb, and their impact on the U.S. economy and society, or those of its allies. These were important, too. As a consequence, by 1948, the concept of what we now call Weapon Systems Analysis had been formulated. In this, RAND tried to bring together the political, economic and social, as well as the technical and military considerations. It was not easy to find one way or one unit for expressing this heterogeneous set of criteria and parameters. Keywords: Cost models, Program budgeting, PPBS(Planning Programming Budgeting System).

A look at major planning methods: Development, implementation, strengths and limitations

The purpose of this paper is to prepare an overview of planning as it is carried out in an organizational setting. The format utilized will be to examine the planning process in the context of three of the most popular planning models; management by objectives (MBO), program evaluation and review technique (PERT), and planning— programming—budgeting system (PPBS). Each of these models will be discussed in terms of the reasons for its development, the mechanics of implementing the model, the strengths of the model, and its basic limitations.

School psychologist accountability via PPBS

Accountability for school psychology is presented through the Planning, Programming, Budgeting Systems (PPBS) approach. The nature of goals and objectives in this model are explored in detail. The actual goals and objectives as developed in the Greenwich (Conn.) Public Schools are used as an illustration.

Counting the cost

No self‐respecting company would permit the ignorance of costs and numbers that exists in parts of the FE world. True, a new breed of college administrator is emerging who regards himself as a manager, conversant with such sophisticated techniques as Planning, Programming, Budgeting Systems (PPBS). Yet even he will admit that planning is something of a gamble.

Cost Studies in Post-Secondary Education — Canada

A growing number of post-secondary education institutions and public bodies have recently terminated, are now pursuing, or are presently planning cost studies. This comes as no surprise in view of : a) the continued increase in real and money costs of education, b) the apparent absence of anticipated economies of scale, c) financial constraints which are prompting post-secondary education decision-makers to search for more economy in the processes of learning, research and community service, d) attempts to improve decision-making through new management information systems, and attempts to move forward Planning Programming Budgeting Systems (P.P.B.S.), changes which are prompting examination of the sources of costs, the proper accounting for costs incurred, and alternative costs to be envisaged, and e). changes occurring in the cational delivery systems.

A planning programming budgeting system

It is particularly important, in present financial circumstances, that the funds available for education and training should be used as efficiently as possible and that companies' arrangements for the control of expenditure should be directed to that end. This article explores the question whether a PPB approach can provide a means of bringing policy issues to the centre of budget decision‐making. It also considers the likelihood of a PPB approach being helpful in setting education and training objectives and in measuring how far objectives are achieved economically.

Health priorities in developing countries: the economist's contribution.

Though many new techniques have been developed to assist countries in allocating their resources, there are special difficulties in using these techniques in health services. The key problem is to find an acceptable measure of health output. The author argues that health should not be measured in crude economic terms and points out why no alternative measure has yet been evolved. In view of this, systems such as PPBS (planning–programming–budgeting system) cannot be applied to health; complex health methodologies are of limited value; and the teaching of health planning should not center around the study of models. Progress can best be made by studying the total effects of particular programs where practicable in an experimental situation. The author argues that the greatest contribution which the economist can make to health planning is not in the development of models, but in cost–effectiveness studies. The value of such studies is illustrated by an example—the study of the expansion of medical education in developing countries, which could be contributing substantially less to health than if the resources were used in alternative ways.

An Organization Theory Perspective on the Development of New Organizational Functions

THE ADVENT OF THE PLANNINGPROGRAMMING-BUDGETING SYSTEM (PPBS) in the civilian agencies in 1969 brings into focus a continuing interest in the management and utilization of new, innovative managerial tools in the civilian sector of the government. Although PPBS was not the first new and innovative managerial tool to be introduced into the government in the 1960's, it certainly was one of the most well-known of recent such

Planning, Programming, Budgeting System

In August 1965, President Johnson issued a memorandum directing the heads of all government departments, bureaus, and agencies to install a programmed budgeting system better known as Planning, Programming, Budgeting System (PPBS). Now, more than two years later, very few range technicians or scientists know what PPBS is, nor do they know how it will affect their work. The PPBS EX,Q,P_ ;E eur\13.;nea 9na I retxa;na 1;ct ;E ;nri,,aPa fnr thnw “,ULbAII AU cI~~JIUI~u,a UllcL u ILUILILI~ llUL *u IIIt,XUx&bU L”L LII”Ub persons interested in pursuing the subject further.