Сравнение на методи

	Program Budgeting (PPBS)	Performance-Based Budgeting
Област	Public Administration	Public Administration
Семейство	Process / pipeline	Process / pipeline
Година на възникване	1965	1966
Създател	David Novick & RAND Corporation; Allen Schick	Allen Schick
Тип	Budgeting and planning system	Budgeting methodology
Основополагащ източник	Schick, A. (1966). The Road to PPB: The Stages of Budget Reform. Public Administration Review, 26(4), 243–258.	Schick, A. (1966). The Road to PPB: The Stages of Budget Reform. Public Administration Review, 26(4), 243–258.
Други названия	PPBS, Planning-Programming-Budgeting System, Program Budgeting, Programme Budgeting	PBB, Performance Budgeting, Results-Based Budgeting, Outcome-Based Budgeting
Свързани	4	4
Резюме	Program budgeting, formalised as the Planning-Programming-Budgeting System (PPBS), structures the budget around the government's objectives and the programs that serve them rather than around organisational units or input line items. It couples that program structure with systematic analysis of alternative ways to achieve each objective, multi-year cost projections, and cost-effectiveness comparison. Developed at the RAND Corporation and set out in David Novick's 1965 edited volume, it was adopted across the U.S. federal government under Defense Secretary Robert McNamara and President Johnson. Allen Schick's 1966 essay 'The Road to PPB' placed it as the culmination of budgeting's evolution toward a planning orientation.	Performance-based budgeting is an approach to public budgeting that connects the funds allocated to programs with the results those programs are expected to and actually do deliver. Rather than appropriating money by line items such as salaries and supplies, it organises the budget around programs with stated objectives and performance indicators, so that resource decisions can be informed by what the money buys in terms of outputs and outcomes. Allen Schick's classic 1966 analysis of budget reform traced how budgeting evolved from controlling inputs toward management and planning orientations, of which performance budgeting is a central strand, and the OECD has documented its modern variants across member governments.