1

Lecture 09 MGT-202
Planning, Programming,
Budgeting, Evaluation
system
(PPBES)
Planning,
Programming,
Budgeting,
Evaluation
System

government (education) system

and then relating all activities,
regardless of organizational
placement, to these.
2. Future year implications are
explicitly considered.
3. All pertinent costs are
considered including capital
costs as well as non-capital
costs, and associated support
costs (such as employee
benefits, associated vehicle and
building maintenance costs) as
well as direct costs.

(PPBES)
Essential Aspects of PPBES
1. A careful specification and a
systematic analysis of
objectives
2. A search for the relevant
alternatives, the different ways
of achieving objectives
3. An estimate of the total costs of
each alternative both direct
and indirect costs, both initial
costs and those to which the
alternatives commit us for
future years, both current costs
and those that cannot be
measured in currency terms
4. An estimate of the effectiveness
of each alternative, of how close
it comes to satisfying the
objectives
5. A comparison and analysis of
the alternatives, seeking that
combination of alternatives that
promises the greatest
effectiveness, for given
resources, in achieving the
objectives.(Candoli, 1978)
Characteristics of PPBES
1. It focuses on identifying the
fundamental objectives of the

4.

Systematic
analysis of
alternatives
is
undertaken.
This characteristic
is
the crux of PPBES. It
involves:
a) Identification of the governmental
(education) objectives;
b) b) Explicit, systematic
identification of
alternative
waysof carrying out the
objectives;
c) Estimation of the total implications
of each alternative
d) Estimation of the expected results
of each alternative; and
e) Presentation of resulting major
costs and benefit tradeoffs among
the alternatives along with
identification of major assumptions
and uncertainties.(Hatry and
Cotton, 1978)
Requirements for Implementing
PPBES
1. 1.Clarifying and specifying the
ultimate goals or objectives of
each activity for which a
government (educational
institution) budgets money

2. 2.Gathering like activities into

comprehensive categories or
programs designed to achieve
specified objectives
3. 3.Examining as a continuous
process how well each activity
or program has done its
effectiveness
4. 4.Analyzing proposed
improvements or new program
proposals to see how effective
they may be in achieving
program goals.
5. 5.Formulating a plan, based in
part on the analysis of proposed
cost and effectiveness, that
leads to implementation
through the budget.(Mushkin,
1967)
Categories of Data
PPBES can only be as good as the
data on which it is based. Five major
categories of data must be
developed in order to estimate,
evaluate and report with the
multiyear framework of PPBES. They
pertain to:
a. Pupils,
b. Programs,
c. Personnel,
d. Facilities, and
e. Finances
P P B E S Figure

P P B E S Steps
Step 1:State measurable objectives
and measureable planned
accomplishments for a given school
with regard to direction, program,
subject area, courses, and activities
over a specified period of time
possibly five years.
Step 2:Assign priorities to the
various objectives and planned
accomplishments of the school.
Step 3:Determine alternative plans
for achieving the objectives
expressed in Step 1 above.
Alternative plans would be expressed
in terms of inputs and processes over
a specified time span.
Step 4:Assign an estimate to the
various alternative plans based upon
the inputs and processes of those
plans. Remember that the amounts

are to be expressed over a possible

five-year period.
Step 5:Select within budget
constraints those alternative plans
that appear to foster efficient and
effective accomplishment of the
predetermined objectives.
Step 6:Place the system in
operation, that is, the inputs and
processes that have been determined
and budgeted
Step 7:Analyze and evaluate the
output of the school, directions,
programs, subject areas, courses and
activities. Following evaluation, it
may be necessary to change the
outputs and processes in order that
next years budget can better
achieve the objectives set forth.
Step 8:Review the stated objectives
set forth in Step 1. This review could

result in the changing of previously

stated objectives, the reordering of
priorities assigned to previously
stated objectives, or the continuance
of previously stated objectives and
their respective priorities.
Step 9:Review and continuously
prepare alternative plans (inputs and
processes) in search of a more
efficient and effective means for
achieving the stated objectives.
Step 10: Return to Step 3 and restart
the cycle.
Recap
PPBES
Essential Aspects of PPBES
Characteristics of PPBES
Requirements for Implementing
PPBES
Categories of Data
PPBES Figure
PPBES Steps