BY: MOHAMMAD WAHID ABDULLAH KHAN
SUMMARY: Planning, programming and budgeting system (PPBS) is a very important and effective way to need the some objective. I have tried to present this model for the learner/the persons who are related with the “Planning, programming and budgeting system” (PPBS) through an easy way. My goal is to make these persons to understand the value in the way of implantation of PPBS
Planning, programming and budgeting system (PPBS) applies to public services organizations such as local authorities and hospitals, these organizations will run short-term departmentally based budgeting system to control expenditure within a financial year.
The PPBS is a formal, systematic structure for making decisions on policy, strategy, and the development of forces and capabilities to accomplish anticipated missions. The PPBS is a cyclic process containing three distinct but interrelated phases
introduction: In the 1980s and early 1990s, the PPBS model was in favor in many institutions of higher education, it is based on an intensive planning process that defines all activities within the unit and provides an analysis of the cost effectiveness of those activities.
PPBS are about how resources are going to be achieve the various objectives of the organization for example, the care of the elderly, once the objectives have been established programs are identified to meet those objectives and the cost/benefits of alternative programs are assessed.
Planning, programming and budgeting system (PPBS) is a middle type of budget between the traditional character and object budget, on the one hand, and the performance budget on the other. The major contribution of PPBS lies in the planning process, i.e- the process of making program policy decisions that lead to a specific budget and specific multi-year plans.
The preferred programs form in effect a long term plan to be pursued over a number of years; each program budget will disclose the cost of providing a service to satisfy an objective,
Broken down into time periods, it therefore informs management in a manner allowing them to make judgments about such effectiveness that would not be possible it programs were fragmented in the departmental of budget concerned.
Planning: which produces the Defense Planning Guidance (DPG); programming: which produces approved Program Objective Memorandums (POM) for the Military Department and Defense Agencies; and budgeting: budget is a budget in which expenditures are based primarily on programs of work and secondarily on character and object.
Conclusion: Planning, programming and budgeting system (PPBS) is a budgeting system that Makes sense in theory is very difficult to implement and manage higher education selling
A Major shortfall of the PPBS approach to budgeting methods to adequately measure outcomes, this is particularly true in higher education, where a number of factors contribute to the education of a student
PPBS in practice are both “time and labor” intensive but it does link fiscal discussion directly to the planning processes and program implementations processes of the institution. Effective PPBS systems rely on agreed upon goals and objectives for the institution and the unit and achievement of goals is directly related to funding.
Message: The PPBS is now being modified into the PPBE, which puts more emphasis on execution, thus the E instead of the S in the acronym.
About the Author
MHOHAMMAD WAHID ABDULLAH KHAN
S/O MOHAMMAD SAADULLAH KHAN
Mr. Mohammad Wahid Abdullah Khan is the Project director of “Max Textiles Ltd”.Mr. Wahid has been in accounting field since 1999. Prior to that he had completed over ten (10) years in various fields of Business like - Accounts, Finance, Internal & External Audit, project budgeting and project costing related positions in some of the largest group companies & the join venture companies in Bangladesh.
He consults about small- medium business owners and services professionals, business consulting service and project process. He is most experience in Financial Risk Assessment, Financial analysis, Financial Advising and Project Cost Analysis. He has published more than 100 articles & case study in different international journals. Such as Business, finance, personal finance, international finance, auditing, Risk assessment topic and performance & industrial related,
Mr. khan’s most popular articles is “WAK” Model - The way of best solution for an organization internal audit process,( 1st,2nd,& 3rd part) “WAK” Model”- for successful financial resource , “Wahid khan”- cost analysis, Wahid theory – the key of dynamic series for successful financial consulting, Wahid techniques – the Significance and dependability manner for Performance audit(1st,2nd,& 3rd part) Wahid’s Opinion - non-conformity among the performance audit and financial audit, Wahid’s view- The cogent task and the confront of financial/economic analysis in the modern business decision making , Wahid’s outlook - The Business Financial Analysis Should Be Included several required Documents with the analysis report or plan, WAHID’S JUDGMENT- difference strategic plan as opposed to an operational plan ,WAHID’S METHOD– the charismatic and fruitful guideline for financial investment decision making ,WAHID’S MEASURE - the influential and evaluated of similarity between profit & non- profit business planning
& Wahid’s philosophy- The examined & careful consideration of strategic planning against business planning, PPBS MODEL,
he has consulted with more than 25 service & product companies, in recent years Mr. khan has been spending most of his professional time for financial consulting , Mr. Wahid is the owner of “WAM” Associates and “WAK” business solutions;
source: articlesbase.com
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