First, the classification should be relevant. The categories should be designed with action and performance in mind. To this end, in chapter 6 we employ decision analysis to structure a cost-effectiveness problem. Often, analysts engineer major classification efforts. that are not relevant to improve decision making. A common problem with many program-budgeting exercises to improve policy results, for example, has been the emphasis on rigid accounting classification of linkages between agency workloads and expected results. The purposes of these exercises are rela to accounting and control rather than re-programming funds to solve policy problems for which the agency was created (e.g., health, education). The emphasis so has be on research linking levels of expenditure to policy results through yield coefficients or other mathematical relations that are, at best, theoretical in the real world of budget changes. The classifications often yield knowledge for its own sake rather than decisive action. Given the action-oriented and deadline-driven nature of the agency environment, the results of program classification exercises are rarely used in practice, while the exercise itself is often deemed to be a waste of time by practitioners.