This manual provides a doctrinal basis on the general and specific frameworks and internal systems and processes of Defense Resource Management System in the Philippine Army. This shall be complemented by the implementation of Philippine Army Strategic Management System, specifically on the aspect of budget development, resource generation, allocation, resource monitoring, and evaluation. It encompasses the various financial management principles, operations, and deliverables. This will also serve as guide for commanders and financial resource managers in the performance of their duties. This will also be used as reference in educating the members of HPA and PAMU Program and Budget Advisory Committees, Program Directors, Budget Officers of HPA Staff, HPAG10 Personnel, Chief of PAMU Management and Fiscal Offices and Fund Accountable Officers of field units. Further, this manual is also suitable for the training institutions/schools of the PA. The proponent of this manual is the Office of the Assistant Chief of Staff for Financial Management, G10, Philippine Army. However, the Doctrine and Capability Integration Center (P), TRADOC, PA is responsible in the review and updating of this publication. Send comments and recommendations to the Commander, Training and Doctrine Command, Philippine Army, Camp O’Donnell, Capas, Tarlac, (Attn: Director, DACIC) or via email at dcannex45@gmail.com and through its website at doctrinecenterpa.com. Feedbacks to this publication are also welcome  Telephonically via the Bonifacio Telephone Exchange trunk line number 845-9555 or military local line number 7650 extension4971.