The Planning Unit is a concept employed in resource requirements forecasting for the public service agencies, as an alternative to the conventional hierarchical program-structure used in PPB systems. The planning unit concept allows analysts to generate cost analyses by several simultaneous program-structures, not all of which need be in a conventional pyramid form from program-to-activity. Thus, the creative options of the planner are extended, without a requirement for reprograming. The planning unit approach is a recommended alternative to the fixed program accounting approach, in which the consistency and uniformity requirements of the accounting function tend to abridge the opportunities of the planner and, incidentally, obstruct some of the main early objectives of PPB technology. An illustration of the planning unit as part of a public school district resource requirements forecasting system is provided. (Printout exhibits on pages 13 and 18-27 may reproduce poorly.) (Author)