In the Planning, Programming, Budgeting and Execution (PPBE) process, one result of the programming activities is the __________ [8a. Identify the basic flow of the financial management process, to include cost analysis, the Planning, Programming, Budgeting and Execution (PPBE) process, Congressional enactment, and program execution.] a. Program Objectives Memorandum (POM) b. Future Years Development Program (FYDP) c. Defense Planning Guidance (DPG) d. Budget estimate submission(BES)