方案設計—方案預算設計-全文預覽
【正文】 e measurement. Performance measures of effectiveness were developed (for example, miles of road paved per day), and the budget was based upon functions, activities, and projects. However, there still did not exist a systematic way to ensure that the budget supported the mission or plans of DoD. Consequently, when the budget changed hands or when new issues were given precedence, objectives or planned courses of action changed also, thwarting continuity from year to year. 「方案設計」課程第九 、 十章 方案計畫與預算系統(tǒng)（ program planning and budgeting system，簡稱 PPBS） ? PPBS Introduced to Improve the Budgeting Process – The Planning, Programming, and Budgeting System (PPBS) had its birth in 1962 under then Secretary of Defense Robert McNamara. Proponents of PPBS believed that efficiencies and improvements in government operations could be achieved through a mon approach for: ? Establishing longrange planning objectives ? Analyzing the costs and benefits of alternative programs that would meet those objectives ? Translating programs into budget and legislative proposals and longterm projections. 「方案設計」課程第九 、 十章 方案計畫與預算系統(tǒng)（ program planning and budgeting system，簡稱 PPBS） ? PPBS Introduced to Improve the Budgeting Process – PPBS differed from the traditional budgeting process that preceded it in two significant ways. ? Emphasized objectives—PPBS focused less on the existing base and annual incremental improvements to it, and more on the objectives and longterm alternative means for achieving them. As a result of this shift in focus, PPBS was elevated to a level on par with budgetary management and control. ? Linked planning and budgeting—by means of programming, PPBS instilled a process that essentially
教學課件相關推薦
鄂ICP備17016276號-1