Comparison of Planning, Programming and Budgeting System (PPBS) Practices of the Military Departments [open pdf - 3MB]
"This thesis examines the Planning, Programming and Budgeting System (PPBS) practices currently in place in the military departments of the Department of Defense. The thesis provides an overview of the PPBS at the Department of Defense level and then describes the current practices of the Departments of the Army, Navy (excluding the Marine Corps) and Air Force. In each chapter, there is first an examination of the PPBS organization of the respective department. Next, there is a focus on the conduct of the programming phase of the PPBS after delivery of the Defense Planning Guidance. Finally, there is a description of the budget phase, ending with the delivery of the approved Budget Estimate Submissions to the Office of the Secretary of Defense. After descriptions of the practices of each of the departments, there is a comparison of the programming phase practices and a comparison of the budgeting phase practices. The thesis does not examine the practices of the military departments in the planning phase as the planning phase is primarily a Department of Defense function."
Defense Technical Information Center (DTIC): http://www.dtic.mil/dtic/