Procedures are plans that establish required steps for handling future activities. It is a systematic way of handling regular events. It explains what is to be done in a particular type of situation, e.g., Mc Donald's has a procedure explaining how Big Macs are to be cooked, how long they can stay in the warming rack, and so forth.
Programme is a sequence of activities directed towards achievement of certain obiectives. It is a concrete scheme of action worked out by the management to accomplish certain objectives. A programme is action-based and result-oriented. Programmes are a combination of goals, policies, procedures, rules, task assignments, steps to be taken, resources to be employed and other elements necessary to carry out a given course of action, e.g., the five year programme embarked upon by the Hindustan Motor Company several years ago to improve the status and quality of its thousands of foremen.