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Programmed to Fail - 1. Unification & 2. Program Budgeting

Acquisition Talk

CHAPTER

The Performance Budget Is a Fundamental Deviation From Past Practice

Frederick Moser wrote Program Budgeting, Theory and Practice in 1954. He argued that the performance budget is a radical departure from previous practice. The author said program budgets controlled technical direction rather than availability of resources. In his book he also criticized Comptroller's authority over program budgets.

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