Defense Primer: Planning, Programming, Budgeting and Execution (PPBE) Process [Updated January 27, 2020] [open pdf - 471KB]
From the Introduction:"Planning, Programming, Budgeting, and Execution (PPBE) is the Department of Defense (DOD) process for allocating resources. The annual process 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'). The process is also one leg of a triad of acquisition-related decision support systems that includes the Joint Capabilities Integration and Development System (JCIDS) for developing requirements to address capability gaps and the Defense Acquisition System (DAS) for managing acquisition."
CRS In Focus, IF10429
Congressional Research Service: https://crsreports.congress.gov/