TY  - JOUR
AB  - Zero‐base budgeting (ZBB) provides top management with detailed information concerning the money needed to accomplish desired ends. Each expenditure is analyzed in terms of purpose and function to build a budget. ZBB spotlights redundancies and duplication of efforts among departments, focuses on dollars needed for programs rather than on the percentage increase (or decrease) from the previous year, specifies priorities within and among departments and divisions, and allows a performance audit to determine whether each activity or operation performs as desired.
VL  - 6
IS  - 1
SN  - 0094-064X
DO  - 10.1108/eb053831
UR  - https://doi.org/10.1108/eb053831
AU  - Ellis Darryl J.
AU  - Pekar Peter P.
PY  - 1978
Y1  - 1978/01/01
TI  - Zero‐base budgeting
T2  - Planning Review
PB  - MCB UP Ltd
SP  - 25
EP  - 27
Y2  - 2024/05/07
ER  -