A planning programming budgeting system

It is particularly important, in present financial circumstances, that the funds available for education and training should be used as efficiently as possible and that companies' arrangements for the control of expenditure should be directed to that end. This article explores the question whether a PPB approach can provide a means of bringing policy issues to the centre of budget decision‐making. It also considers the likelihood of a PPB approach being helpful in setting education and training objectives and in measuring how far objectives are achieved economically.