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Programming by objective links objectives to the cost of achieving them
Summary
This study introduces the programming by objective model to link costs with program goals. This model helps managers ensure objectives are met efficiently and justify the cost of achieving them.
Area of Science:
- Management Science
- Public Administration
- Health Services Management
Background:
- Current program budgeting models often fail to connect program objectives with the costs required for their achievement.
- Managers face challenges in determining the efficiency and cost-effectiveness of meeting program objectives.
Purpose of the Study:
- To introduce and explain the programming by objective model.
- To demonstrate how this model links program costs directly to defined objectives.
- To provide a framework for managers to assess efficiency and justify resource allocation.
Main Methods:
- The study outlines a five-step process: planning, programming, budgeting, control, and evaluation.
- This structured approach facilitates the development of integrated program and spending plans.
Main Results:
- The programming by objective model establishes a clear relationship between financial expenditures and the attainment of specific program goals.
- Managers can utilize this model to create spending plans that align with and support objective achievement.
Conclusions:
- The programming by objective model offers a systematic method for efficient program management.
- It enables managers to ensure that program objectives are met cost-effectively and that investments are justified.
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