Zero-base budgeting : modern experiences and current perspectives

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.
Kavanagh, Shayne C.
Government Finance Officers Association. Research and Consulting Center
BUDGETS--PLANNING
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2012
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GFOA received a grant from the City of Calgary - Alberta - to study zero-based budgeting for public employers.
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07/1/2022
04/24/2023