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What is Programmer budgeting
It is a combination of programming and systems refers to the activity and system analysis refers to cost benefit analysis or operations research. It is classified by outputs which are objective oriented rather than by inputs. Then financial resources are linked to such program outputs as decided on the basis of cost benefit analysis. PPBS consist of the following five elements:
Budgeting structure oriented towards the objectives
Long term physical plans
Long term financial plans
Systematic evaluation of programs on the basis of cost benefit analysis
Special analytical studies
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