Article Details

The Essential of Planning Programming Budgeting Systems and Their Applicability in Public Sector | Original Article

Deepika Agrawal*, in Journal of Advances and Scholarly Researches in Allied Education | Multidisciplinary Academic Research

ABSTRACT:

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.