There Are Varying Views Throughout on the Necessity For a Public Budget Since Time
Immemorial. the Main Reason For the Early Use Was the Desire to Limit Governmental Expenditure and Taxes
Before the 20Th Century. In the Mid-20Th Century, Socio-Economic Conditions and Thus Budgeting
Changed Greatly Globally. Keynesian Thought Has Caused a Large Number of Economists Not Only to See
The Government Budget As a Legislative Instrument, But Also As an Instrument of Public Sector Politics,
Economy, Accounting and Administration. Since Then, a Variety of Disciplines Have Studied the Budget.
This Article Examines the Question of Ppbs and Its Applicable Public Sector Budgeting and Budgeting
Methods. Comparisons Have Shown That Although Tbs Is Extensively Utilized Within the Public Sector,
Ppbs Is Nevertheless the Most Functional Technology For Budgeting Applications.