Explain Programmer budgeting According to burkhead

According to burkhead a program budget serves a different purpose than performance budget. A performance budget is useful for review and decision marking at and above the department level. It is adopted to the requirement of overall budgetary planning."

Thus program budgeting implies the following:

Analysis of information for identifying and selecting long term objectives

Determine the program to attain the objectives

Cost benefit analysis

Selecting long term investment projects

Specifying the programs and activities

Finally allocating the resources