Some of the budgeting approaches governments have experimented with as alternatives to line-item,incremental budgeting include performance budgeting,program budgeting,the planning-programming-budgeting system,and zero-based budgeting.

Question

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These budgeting approaches are considered more thoughtful, or rational, in that they attempt to improve the management of entity resources in achieving service objectives by linking inputs to outputs, and in the case of PPBS, to outcomes. Incremental budgeting in which objects-of-expenditures are changed with across the board increases or decreases is considered less thoughtful or rational.

Some of the Budgeting Approaches Governments Have Experimented with as Alternatives