What kind of budgeting emphasizes direct connection to program objectives?

Program budgeting emphasizes a direct connection to program objectives by aligning financial resources with specific outcomes and goals of a program. This budgeting approach focuses on identifying the costs and benefits associated with various programs, making it easier to evaluate their effectiveness in achieving organizational objectives. By using program budgeting, organizations can allocate funds based on the effectiveness and priority of programs rather than simply adjusting previous budgets or using historical data. This method encourages a more strategic allocation of resources, as it places a strong emphasis on the objectives that the organization aims to accomplish, thereby ensuring that budgeting decisions directly support the mission and goals of the organization.