Management of Objectives and Budgetary Planning

It is required to set short-term and long-term goals, to assess the means we need to achieve the objectives and to make budgetary decisions, as it is about choosing an action program according to the means at our disposal, on the basis of objective criteria by studying system and cost-effectiveness analyzes, even if it is difficult to assess whether an effective decision was taken on a scientific or intuitive basis. This article aims to present two budgeting methods, PPBS and MBO, which could together reduce the disadvantages of a separate action. It is therefore necessary to identify, in a general way, the ways of combining these two methods and their consequences in economic and social terms. Applying this strategy opens the prospect of effectively solving economic problems by rationalizing the budgetary procedure.