The Planning, Programming, Budgeting System (PPBS) is the Department of Defense's formal process for arriving at resource allocation decisions. Its purpose is the translation of national objectives and strategy, strategy and military operations planning, military force types and levels into specific defense programs and the development of defense programs into a budget request. As stated in Department of Defense Directive 7045.14, 'The ultimate objective of PPBS shall be to provide the operational commanders-in-chief the best possible mix of forces, equipment, and support attainable within fiscal constraints. The purpose of this study project is to review the development of the Department of Defense's Planning, Programming, and Budgeting System from a historical perspective in order to gain a better understanding of the evolutionary development in PPBS, not only as a resource allocation and decision making process, but also as a vehicle for achieving organizational change.