ظهر هذا الأسلوب نتيجة الحاجة إلى رب

ظهر هذا الأسلوب نتيجة الحاجة إلى ربط البرامج الحكومية بالخطة العامة للدولة . فهذه الموازنة تهدف إلى الربط بين الاعتمادات وبين تحقيق الأهداف المخططة و هي تعتبر وسيلة لاتخاذ القرارات التي تتعلق بالمفاضلة بين البرامج البديلة والمتنافسة لتحقيق أهداف معينة .وهكذا تعطي لوظيفة التخطيط الأولوية على كل من وظيفة الرقابة على الصرف أو غدارة النشاط الحكومي من خلال البرامج . وبذلك فهي تجمع بين الأبعاد الثلاثة للموازنة( تخطيط، تنفيذ، رقابة )
أول من قام بتطبيق موازنة التخطيط والبرمجة هي الولايات المتحدة الأمريكية في بداية الستينيات، بهدف معالجة المشاكل التي تواجه عملية اعداد و تنفيذ الموازنة، وكان الهدف الأساسي منها هو تقديم أسلوب منظم لـتحديد (1) :
1.الأهداف الإستراتيجية للموازنة حسب الوقت اللازم لتنفيذها.
2. تحديد مراحل العمل لكل هدف استراتيجي.
3. تحديد أو برمجة المسستلزمات المطلوبة لاداء العمل.
4. تحديد أو برمجة الكلفة المالية للوقت المطلوب لاداء كل مرحلة من مراحل العمل.
5.تحديد أو برمجة الكلفة المالية لكل المستلزمات المطلوبة لاداء العمل.

Results (English) 1:

This method appears as a result of the need to link government programs with the General plan for the State. This budget aimed at linking credits and between the planned objectives and are seen as a means to make decisions concerning the differentiation between alternative and competing programs to achieve certain goals, and thus give priority planning function on each of the exchange control function or Department of government activity through programs. Thus it combines three dimensions for the budget (planning, implementation, monitoring)The first application of the planning, programming and budgeting is the United States in the early 1960s, to address the problems facing the process of preparing and implementing the budget, the main objective is to provide a structured method to determine (1):1. the strategic objectives of the budget by the time needed to implement them.2. identify the stages of work for each strategic objective.3. Select or almsstlzmat programming required to perform work.4. Select or reprogram financial cost for the time required to perform each stage of work.5. Select or financial cost for each programming inputs required to perform work.

Results (English) 2:

This method appeared as a result of the need to link government programs general plan for the state. This budget aims to link the credits and the achievement of planned targets and is seen as a way to make decisions related to differentiation among alternative programs and competing to achieve certain goals . Thus giving the function of planning priority on both the function of exchange controls or perfidious government activity through the programs. Thus , it combines the three dimensions of the budget (planning, implementation, control) was the
first to apply the planning and programming budget is the United States at the beginning of the sixties, in order to address the problems faced by the process of the preparation and implementation of the budget, and it was the primary goal of which is to provide a structured approach to identify ( 1):
1.alohdav strategic balance by the time needed to implement them.
2. Determine the stages of work each strategic objective.
3 for sale . Identification or programming Almsstelzmat required to perform the work.
4 for sale . Identification or programming financial cost of the time required to perform each stage of the work.
5.thdid or programming financial cost for all the items needed to perform the work.

Results (English) 3:

The back of this technique due to the need to link government programs in the state plan. This is designed to link budget appropriations and achieve planned objectives. It is the way to take decisions regarding the differentiation between alternative and competing programs to meet specific goals. Thus, for the planning function give priority to each function of the exchange control or Ghdart through government programs. Thus, it combines the 3D budget planning, implementation, and control.The first application of budget planning and programming are the United States of America in the beginning of sixties, to address the problems in the preparation and implementation of the budget the basic method is to Lthdyd regulator (1).1. The strategic objectives of the budget by the time needed to implement them.2. Defining phases for each strategic objective.3. Select or Almsstlzmat programming required to perform the work.4. Setting or programming of the financial cost of time required to perform each stage of work.5. Setting or programming of the financial cost for all the items needed to perform work.