I believe that program planning budgeting is the most important one for any organizational. It appears to be the most logical one as well. It is mentioned again and again that budgeting is one of the most important functions of an organization. Therefore, it needs to be done in the most specific way. Program planning budgeting helps the manager to produce the most effective budget. This particular budgeting depends in the expenditure of the individual programs. Therefore, the chances of any discrepancy are very low in this budgeting (Maher, Fakhar, & Karimi, 2018).