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Zero‐Base Budgeting:: A Tool for Cutting Back

Carol Hodlofski (Cape May County Library System, New Jersey)

The Bottom Line

ISSN: 0888-045X

Article publication date: 1 February 1992


There are advantages and disadvantages to using zero‐base budgeting (ZBB) in a library. ZBB provides an operating, planning, and budgeting process for managers. Although ZBB is a time‐consuming process, it has advantages even when its success is questionable. A review of the strengths and weaknesses of this process is presented. Readers can then decide whether to try ZBB in their own libraries.


Hodlofski, C. (1992), "Zero‐Base Budgeting:: A Tool for Cutting Back", The Bottom Line, Vol. 5 No. 2, pp. 13-19.




Copyright © 1992, MCB UP Limited