การปฏิบัติตามนโยบายให้ใช้ระบบงบประมาณแบบแผนงาน (รผกง.) ของกองทัพบก / พันโท สมควร แสงภัทรเนตร =The planning programming budgeting system in the Royal Thai Army / Lieutenant Colonel Somkuan Seangpattaranetr
The objective of research are to find the problems which obstruct the implementation of PPBS policy of the Royal Thai Army and to suggest for how to solve those problems that have been occurring. From the research, it was found that there are four main problems in the implementation of the PPBS policy of The Royal Army. First is the unresonability of the policy itself. Second is the inefficiency of The Army Comptroller. Third is the lack of the independence in decision making of the staff. Forth the lack of cooperation from the Directorate of Logistics. The suggestions are technique of comprehensive, feasibility planning, creating team work, internal organization overview.