The attention of economists to governmental spending has led to the development and ever increasing use of Planning, Programming, Budgeting Systems (PPBS) in Federal and State governments and educational institutions. The Institute of Food and Agricultural Sciences (IFAS) at the University of Florida. has been implementing PPBS since 1969. Through the use of a well designed program classification structure, IFAS has achieved improvements in its resource allocation process, particularly for its research programs. The use of PPBS in the development and use of quantitative measures of efficiency, effectiveness and benefits of resource allocations to research is illustrated.