Programming by objective links objectives to the cost of achieving them.

At present, few program budgeting models relate program objectives to the cost of achieving them. How can the manager know objectives are met efficiently? Is the objective worth the cost to achieve it? With the programming by objective model, such a link between cost, objectives, and efficiency is made. Using five separate but interrelated steps--planning, programming, budgeting, control, and evaluation--the manager can develop program and spending plans that relate costs and objectives and help the manager meet program objectives efficiently.