Planning-programming-budgeting system (P.P.B.S.): an exploration into its theory and practice
Maruy Tashima, Joaquin
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.