Basic postulates of projecting and introducing the system of planning, programming, budgeting and execution

The reform of the Republic of Serbia's defence system is carried out through different organizational changes, transformation of the strategic con­cept and strategic doctrinal documents, legal regulations, value system, and different changes, in order to translate the defence system into a qualitatively new posture in line with requirements and capabilities of the Republic of Ser­bia. In order to coordinate the requirements and capabilities as well as possible, it is necessary to introduce and advance a system of planning, programming, budgeting and execution. It is a way to successfully objectivise strategic deci­sions and translate them into a realistic defence power, demonstrated through functional and operational capabilities. The system of planning, programming, budgeting and execution should be established as a procedure of carrying out the activities and tasks in the area of these functions, through a consolidated process involving the legislative and executive authorities. The major part of the tasks is performed under the com­petence of organizational entities of the Ministry of Defence and the Army. The paper seeks to present key information and options essential for establish­ing and building the system of planning, programming, budgeting and execu­tion. It presents general theoretical and methodological postulates and proce­dures, offering an insight in specific views and solutions at the national level.