Background : A proper planning and budgeting can be obtained by comparing and analyzing the actual costs with budgeted costs. This can provide information for management to identify deviations that occur from planned activities so as to improve the efficiency and utility of the company's budget system. The budget has a very close relationship with management, especially in relation to planning, coordinating work, monitoring work, and evaluating work. Method : The study used a qualitative approach. Data collection techniques using interviews, questionnaires and using supporting data. Data analysis using 3 stages, data reduction, data presentation, and conclusion. Result and Discussion : Planning at PKU Muhammadiyah Yogyakarta Hospital is done with a bottom up system and based on reference from the previous year. Budgeting at PKU Muhammadiyah Yogyakarta Hospital involves several structural in the process. Forecasting is not running optimally yet, so it needs improvement to face off obstacles so that the PPE process can run more optimally in the future. Conclusions : Forecasting at PKU Muhammadiyah Yogyakarta Hospital is not running optimally yet, so it needs improvement to face off obstacles so that the PPE process can run more optimally in the future. Keywords : planning, budgeting, forecasting, quality of service