First necessarily incurred in the plan and

First
of all various groups are identified who play a role in establishing and
implementing the various plans and policies. These are termed as producers/
operators and each is paired with the appropriate groups of individuals who
will be consuming the goods and services which are generated by the plans and
policies. Each pair of producers and consumers is considered to be engaged in
either a notional or real transaction. These transactions do not necessarily
mean normal market transactions but can be for example amenity consideration,
physical disturbance effects and indices of accessibility and so on. The aim of
the Balance Sheet is to produce a comprehensive set of social accounts in a
descriptive, rather than an analytic framework. This framework is helpful in
preparing estimates out of the resource costs which are necessarily incurred in
the plan and their distribution among the groups involved. Though there will be
transactions within the matrix which cannot be quantified, the requirement that
each potential interaction is considered ensures that no such interaction is
overlooked.

So,
we see that PBS contains both hard and soft data that is both numerical values
and statements about the plan. It identifies the various sectors within a
community who are potentially affected by the proposals both beneficially and
adversely. Moreover, it identifies the various consequences of the proposals
and how these relate to the objectives and preferences of the sectors of
society.

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This
technique was applied for the first time for locating the site of third London
airport, which was earlier done by Roskill Commission based upon SCBA.
Lichfield’s analysis according to his PBSA demonstrated among other things that
the Cublington site was not so favorable as the Roskill Commission made out. In
other words, by reshuffling the data Lichfield produced a quite different
reading of the situation. So, it can be said that PBSA goes further than SCBA
in two domains. First, it integrates the non quantifiable impacts, introducing
symbols in the appraisal tables alongside with monetary impacts. Second, it
records detailed information of costs and benefits on the different groups of
persons affected by a proposed plan.

This
technique was criticized due to absence of efforts to weigh the various impacts
and effects of the policies upon the sectors of the community as without
weighing it was difficult to tell at a glance whether that the program/ policy
is suitable or not . So, some better method was expected to overcome this
shortcoming and Goals Achievement Matrix was introduced by Morris Hill. This
method being a contrast to cost benefit approach, essentially focuses on
problems. These contrasting approaches reflect the more general debate of the
late 1960’s and early 1970’s about the nature of urban planning. Although both
approaches have common origins in the basic planning checklist approach and
economic theory, the goals achievement method represents a distinct school of
thought in planning evaluation work highlighting the explicit inclination
towards substantive rationality (Alexander:2006, pp.27-30).