Planning-Programming-Budgeting is not decisionmaking by mathematical model, mathematical and statistical techniques, or computing machines. PPB has these essential characteristics: (1) Careful specification and systematic analysis of objectives. (2) A search for the relevant alternatives and the different ways available for achieving the objectives. (3) An estimate of the total costs of each alternative--direct and indirect costs, and both initial costs and those to which the alternative commits us for future years. (4) An estimate of the effectiveness of each alternative, or of how close it comes to satisfying the objective. (5) A comparison and analysis of the alternatives, seeking that combination of alternatives that promises the greatest effectiveness, for given resources, in achieving the objectives.