planningoriented approach to developing a program budget. A program budget is a budget in which expenditures are based primarily on programs of work and secondarily on character and object. It is a transitional 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.
Dictionary of Accounting Terms for: Program-Planning-Budgeting System (PPBS)
Program-Planning-Budgeting System (PPBS)