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Overview of ZBB: Theoretical Concepts

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 February 1986

443

Abstract

In organisations today it is essential that the budgeting process be not just effective in the determination of the allocation of resources, but also be perceived by all those involved within the organisation to be fair and equitable. The budgeting process must also be participatory, in that, those who will be held accountable for the results are also involved in the determination of the resource allocation.

Citation

Ralston, B. (1986), "Overview of ZBB: Theoretical Concepts", Managerial Finance, Vol. 12 No. 2, pp. 1-6. https://doi.org/10.1108/eb013560

Publisher

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MCB UP Ltd

Copyright © 1986, MCB UP Limited

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