What is Planning Programming and Budgeting System (PPBS)

  • Planning Programming and Budgeting System (PPBS) is a technique for optimizing allocation of funds in the budget through exercise of proper choice among programmes which compete for limited resources.
  • It involves three steps:
    • Planning- Identification of goals and objectives
    • Programming- Prioritising the goals
    • Budgeting- Allocation of funds
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