Table 8-1    Some Differences Among Budgetary Concepts
Planning-
		Program/	Programming-	Budgeting-	Zero-Base-	Target-	Budgeting
	Line-Item	Performance	Budgeting	by-Objectives	Budgeting	Base-Budgeting	for Results
Feature	(1921-39)	(1940-65)	(1965-72)	'(1972-77)	(1977-80)	(1980-92)	(1993-Present)
Basic	Control	Management	Planning	Management	Decision	Control and	Management
orientation					making	attainment of a single, system-wide mission	
Scope	Inputs	Inputs and	Inputs,	Inputs,	Alternatives	Mission-specific	Inputs and
		outputs	outputs, effects, and alternatives	outputs, and effects		inputs and mission-specific effects	outputs; alternatives as they relate to optional delivery methods
Personnel	Accounting	Management	Economics	Managerial	Management	Political,	Management,
skills			and planning	"common sense"	and planning	coordinative, and knowledge relevant to system-wide mission	planning, and communications
Critical	Objects of	Activities of	Purposes of	Program	Purpose of	Does program	Activities of
information	expenditures	agency	agency	effectiveness	program or agency	or agency further the system-wide mission?	agency
Policymaking	Incremental	Incremental	Systemic	Decentralized	Incremental and	Systemic and	Incremental,
style					participatory	aggressive	participatory, and decentralized
Planning	Largely	Dispersed	Centralized	Comprehensive,	Decentralized	Centralized	Joint with central
responsibility	absent			but allocated			budget agency
Role of the	Fiscal	Efficiency	Policy	Program	Policy	Attainment of	Assure accountability
budget	propriety			effectiveness	prioritization	a system-wide	
agency				and efficiency		mission