Defense Primer: Planning, Programming, Budgeting and Execution (PPBE) Process [Updated November 30, 2018] [open pdf - 455KB]
From the Introduction: "Planning, Programming, Budgeting, and Execution (PPBE) is an annual Department of Defense (DOD) process for allocating resources. It serves as the framework for DOD civilian and military leaders to decide which programs and force structure requirements to fund based on strategic objectives. The department's Defense Acquisition University (DAU) defines PPBE in part as 'a formal, systematic structure for making decisions on policy, strategy, and the development of forces and capabilities to accomplish anticipated missions.' DOD Directive 7045.14 states the objective of PPBE 'is to provide the DOD with the most effective mix of forces, equipment, manpower, and support attainable within fiscal constraints.' The process is designed to produce DOD's portion of the President's annual budget request to Congress and updates to the department's five-year spending plan known as the Future Years Defense Program, or FYDP (pronounced 'fiddip')."
CRS In Focus, IF10429
Congressional Research Service: https://crsreports.congress.gov/