Zero‐Base Budgeting:: A Tool for Cutting Back

Abstract

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.

Citation

Hodlofski, C. (1992), "Zero‐Base Budgeting:: A Tool for Cutting Back", The Bottom Line, Vol. 5 No. 2, pp. 13-19. https://doi.org/10.1108/eb025326