Concern has been raised about the increasing costs of education which has led to attempts to make education more efficient. The challenge remains how to get more and better education from the resources available; broadening and providing continuity of educational opportunities of many sorts for many purposes; the chance for each individual to learn more in each time period, whether in a regular educational institution or outside the formal system; and, offering educational content that is up-to-date, relevant, and useful to each learner in his/her own particular society. Planning-Programming-Budgeting-Systems (PPBS) provides a tool for rational planning, optimization of scarcity and systematic allocation of limited resources. It facilitates organizational decision making. In the school organization there is inclusion of one or more centres which establish goals, allocate resources and monitors progress. This involves giving orders, their acceptance as legitimate and binding, predictability for stability and continuity of goal-orientation.