Zero-base budgeting : modern experiences and current perspectives
Publisher/Date:Chicago, Ill. : Government Finance Officers Association, 2012
Note:GFOA received a grant from the City of Calgary - Alberta - to study zero-based budgeting for public employers.
Summary:The paper's major conclusions include: • Practical uses of ZBB streamline ZBB theory to focus on either detailed examination of expenditures or selecting between different levels of service. • ZBB isn't for everyone, but concepts inspired by ZBB theory can be useful in certain situations. • Alternatives to ZBB can answer many of the same cut-back budgeting questions while sidestepping some of the disadvantages.