The PMB(performance measurement baseline) is the total time-phased budget plan against which program performance is measured. Additionally it is the schedule for expenditure of the resources allocated to accomplish program scope and schedule objectives, and is formed by the budget assigned. In this paper, we suggest an improvement of the R & D(research and development) program for defense acquisition by using the PMB and an application of the IBR(integrated baseline review) to review the PMB for project manager of the defense agency.