1. Tujuan penyusunan anggaran tahunan.

- pembentukan tingkat pendapatan yang dibutuhkan

- merencanakan tingkat pengeluaran layanan
- otorisasi pengeluaran

The traditional line items budgeting emerged because of concerns about the lack of control over
spending which contributed to the creation of an environment that could increase corruption.
Traditional line item budgets present expenses based on the inputs or resources used. The main
characteristic of this is to set an upper limit for line items in the budget allocation process and ensure
that the work unit cannot spend more than the ceiling or upper limit.

planning programming budgeting system (PPSB) emerged as a correction to the weaknesses of the line
item budgeting system, especially in the absence of a rational relationship between the set budget
amount and the results or objectives to be realized with the budget expenditure. The PPSB process has
three main stages that link planning with budgeting through programs. Planning phase, programming
phase, and budgeting phase.

Zero-based budgeting zbb is intended to address the weaknesses of incremental budgeting that exist in
the traditional budget system (line item budgeting). this system tries to create an institutional
environment in which work units are asked to make priorities based on program results that can be
achieved at various levels of expenditure. in making budget proposals, various alternatives are ranked
regardless of the expenditures that have been made before and by paying attention to the total
expenditure proposed, not the addition.