Output budgeting wide ranging management technique introduced into the USA in the mid 1960s by Robert_S._McNamaraīs collaborator Charles J. Hitch, not always with ready cooperation with the administrators and based on the industrial management techniques of program budgeting. Subsequently, the technique has been introduced into other countries including the UK, where it is often called output budgeting.
PPBS is in effect on integrating of a number of techniques in a planning and budgeting process for identifying, costing and assigning a complexity of resources for establishing priorities and strategies in a major program and for forecasting costs, expenditure and achievements within the immediate financial year or over a longer period.
