planning, programming, budgeting system


planning, programming, budgeting system
= PPBS
A budgeting system developed particularly for use in non-profitmaking organizations, such as national and local government. The system is based on the grouping together of activities with common objectives and a long-term plan relating to the objectives of the organization as a whole, which is subdivided into programmes. Conventional annual expenditure budgeting procedures are applied within this framework.

Accounting dictionary. 2014.

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  • Planning-Programming-Budgeting-System —   [ plænɪȖ prəʊgræmɪȖ bʌdʒɪtɪȖ , englisch], Abkürzung PPBS, Progrạmmbudget [ bydʒe], theoretisches Konzept zur Umsetzung politischer Zielvorstellungen in konkrete Haushaltsansätze eines Jahresbudgets. In der Planungsphase sind die nationalen… …   Universal-Lexikon

  • Система планирования, составления программ и бюджетирования (PLANNING, PROGRAMMING, AND BUDGETING SYSTEM, PPBS)  — Всеобъемлющая система управления, разработанная в следующих целях: (а) улучшить выработку тактики и распределение ресурсов, особенно в общественном секторе и (б) планировать программы, которые не будут противоречить конкретным задачам,… …   Словарь терминов по управленческому учету

  • economic planning — Use of government to make economic decisions with respect to the use of resources. In communist countries with a state planning apparatus, detailed and rigid planning results in a command economy; land, capital, and the means of production are… …   Universalium

  • Output budgeting — is a wide ranging management technique introduced into the United States in the mid 1960s by Robert S. McNamara s collaborator Charles J. Hitch, not always with ready cooperation with the administrators and based on the industrial management… …   Wikipedia

  • SAS System — Infobox Software name = SAS caption = SAS 9 on Microsoft Windows developer = SAS Institute latest release version = 9.2 latest release date = March, 2008 operating system = Windows, IBM mainframe, Unix/Linux, OpenVMS Alpha genre = numerical… …   Wikipedia

  • PLATO (computer system) — PLATO was the first (circa 1960, on ILLIAC I) generalized computer assisted instruction system. It was widely used starting in the early 1970s, with more than 1000 terminals worldwide. PLATO was originally built by the University of Illinois and… …   Wikipedia

  • Система «планирование-программирование-финансирование» — PLANNING PROGRAMMING BUDGETING SYSTEM Система сбора и анализа информации, способствующая эффективному распределению ресурсов в государственном секторе. Использование такой системы помогает государственным учреждениям определять цели своей… …   Словарь-справочник по экономике

  • logistics — /loh jis tiks, leuh /, n. (used with a sing. or pl. v.) 1. the branch of military science and operations dealing with the procurement, supply, and maintenance of equipment, with the movement, evacuation, and hospitalization of personnel, with the …   Universalium

  • П — Пааше индекс [Paasche price index] Пагамент (Payment in cash) Пай (share, stock, stake) Пакет акций (interest, stock ) Пакетный множитель (blockage factor) …   Экономико-математический словарь

  • система комплексного планирования и программирования — — [http://www.eionet.europa.eu/gemet/alphabetic?langcode=en] EN Planning Programming Budgeting System A system to achieve long term goals or objectives by means of analysis and evaluation of the alternatives. PPB is designed to solve… …   Справочник технического переводчика