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Ett] Principles and Practice of, , PPBS as a Process, , Planning programming budgeting system is a process and has, four phases: planning, programming, budgeting and evaluation, , (Fig. 63.9), , Planning, , Planning is an analytic activity carried out to aid in the selection, of organizational objectives and then to examine the courses of, action that could be taken in the pursuit of objectives Planning, as we know is the administrative instrument that provides a, rational basis for decision making. The most important, contribution planning can make is in the allocation of scarce, resources so as to ensure that health services are made available, equitably. Plans need to be spelled out by programming., , Programming, , Programming is the function that converts plans into specific, action schedule for the organization. It consists of developing, detailed resources requirements and actions needed to, implement plans. Thus it is detailed allocation of tasks and, resources and a detailed description of methods of implementing, ‘one or more specified objectives within a given time., , Budgeting, , Budgeting is the activity concerned with the preparation and, justification of organization’s annual budget. The function of, budgeting is to secure sufficient funds to put the program into, operation. These operations are then put into actual operations, and later these operations are evaluated. The results of evaluation, are used to modify the current operations; if indicated, or in, planning future program. Budget is prepared keeping in mind, all the activities of programmes and carry out all the activities, mentioned below;, , * The cost must be classified by program i.e. in relation to, , objectives, * Prepare a detailed description of preferred program activities, , wy,, , Evaluation &, , control Planning, , Programming, , , , , , Nursing Management and Administration, , * Work out the alternative methods or progr:, , same objectives, , Perform cost benefit analysis, alternative methods, , Select the best one In terms of cost & time i.e, most economical, to produce the set objective or that should be most compatible, with organizational goals and resources, , for the preferred program ang, , Evaluation and Control, , Evaluation and control activities, ing process, After implementation of plans, , are specified in programming, , and plann, analyzed for further action, , Steps for Programme, Planning Budgeting System (PPBS), , 0 entation program to meet the, , Develop alternate implem, objectives, , Estimate the resource requirements and possible ben, each program, , Selecting among alternatives, , Design a managerial technique to merge the planning prc, with allocation of funds, , A comprehensive planning process that includes pr, budgeting as its major component., , Aim of PPBS, , PPBS aimed at ensuring a better linkage between objecti, goals, programs and activities. In the planning phase., analysis was used to establish the objectives and ide, solutions. At the programming stage, means were reviewec, compared to the solutions identified at the planning stage, of activities are grouped into multi-year programs whicl, appraised and compared. Finally, the budgeting phase tra, these programs into the annual budget., , Purposes of PPBS ;, , ¢ To provide management with the better analytic basis for, , making program decisions, , To put the decisions into operation through an integrati, the planning, programming and budgeting functions, To unify planning, programming, and budgeting:, , It is concerned primarily with major decision making, processes: planning, programming, and budgeting, , ion of, , Principles of PPBS, , Examine the expenditures from a system view point analyse, the amount of financial input required to produce a given, volume of output under varying conditions of through put, Plan for single year in advance if budgetary scope is limited, Limit to preferred program rather than alternative method., , Elements of PPBS, , PPBS are constituted, basically, of five elements: a progta™, structure; an approved program document, a decision making, process, the analysis process, and the information system., , , , / a ie .