Planning-programming-budgeting system (P.P.B.S.): an exploration into its theory and practice
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Date
1974Author
Maruy Tashima, Joaquin
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Abstract
The aim of this work is to appraise the problems and possibilities
of P.P.B.S. as a decision-making tool. The work has been divided
into two parts:
PART ONE - THEORETICAL ANTECEDENTS OF P.P.B.S. -
Identification and critical appraisal of the basic concepts
which have influenced the development of P.P.B.S. The aim of
this part is to establish whether the conceptual foundations
upon which P.P.B.S. has been built are so]iiaor not. The concepts
studied are:
1.1 - SYSTEMS THINKING:
Two of the main theories which have
contributed to the origin of studies of 11 systems" are 11 General
Systems Theory" as proposed by L. von Bertalanffy, and "Cybernetics
Theory'' as formulated by N. Wiener. The main elements
from both theories are presented, analysed and compared in the
first chapter.
1.2 - ANALYSIS OF SYSTEMS:
Operational Research. Chapter two
provides a general idea and appraisal of the methods and
techniques most commonly used in the analysis of systems.
Special emphasis is given to the understanding of the Theory
of Games, because of its importance for the formulation of
strategic planning concepts.
1.3 - COST-BENEFIT ANALYSIS:
This is one of the main analytical
tools considered within the P.P.B.S. approach to decision-making.
The main problems for the application of Cost-Benefit Analysis
principles in the evaluation of alternative policies and programmes
of action are presented in chapter three.
1.4 - PROGRAMME AND PERFORMANCE BUDGETING:
In chapter four
the basic ideas of Programme and Performance Budgeting are
presented and discussed since to some students of P.P.B.S.
it is only an improved form of the budgetary concept known
as Programme and Performance Budgeting.
1.5 - CONCLUSIONS TO PART ONE:
Part One is concluded by
discus sing the general pattern of relationships between the
subjects appraised and the P.P.B.S. method of approach.
Thus, chapter five serves as an introduction to the study of
the principles of P.P.B.S.
PART TWO - PRINCIPLES AND PRACTICE OF P.P.B.S. -
Study of the P.P.B.S. method of approach and appraisal of its use
in the U.S.A. and the U.K. General discussion on the problems and
possibilities of P.P.B.S. This study is presented in the succeeding
order:
2.1 - PRINCIPLES OF P.P.B.S.:
The main P.P.B.S. concepts and
the connections between these concepts and those presented in
Part One are shown, discussed and analysed in chapter six. In
this chapter an attempt is made to establish whether P.P.B.S.
is a general approach, i.e. a way of thinking, or if it is
only a technique for the solution of problems of allocation
of resources.
2.2 - IMPLEMENTATION OF P.P.B.S.:
The problems of implementation
of P.P.B.S. in the U.S.A. at National Level (chapter seven),
and in the U.K. at Local Level (chapter eight) are discussed.
These two examples have been selected because in both cases,
after a period of enthusiastic application, P.P.B.S. has been
variously dismissed, downgraded and/or rejected as an aid in
the process of decision-making. The reasons for this varied
response by users of P.P.B.S. have been investigated.
2.3 - GENERAL CONCLUSIONS:
A general discussion of whether
P.P.B.S. can be considered a good approach for decisionmaking,
and whether it can be improved or should simply be
rejected, is contained in chapter nine. A short review is
provided of the different working hypotheses which have given
direction to the different parts of this study.