Zero-base budgeting : modern experiences and current perspectives

Abstract: 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.