This thesis analyzes the current Planning, Programming and Budgeting System (PPBS) processes used in the military services. It will provide an upbasis for further study of PPBS. The thesis provides an overview of the PPBS at the Department of Defense level and describes the practices in place for the service. In each chapter there is an examination of the PPBS organization or corporate structure for the respective service. Additionally, each chapter examines the planning phase processes to develop the programming guidance. Next is a description of the Program Objectives Memorandum (POM) development and Budget Estimate Submission (BES) formulation. Following description of the practices for each of the services, there is a comparison. The comparison revealed two different methods being used by the services. The Army uses a decentralized approach for all inputs to the different processes. The Navy uses a decentralized approach for only the BES inputs and the Air Force uses a decentralized approach for only the POM input. The Marine Corps uses a centralized approach for all inputs. A centralized approach for review is used by all services, but at differing levels.