Research Reports from the Department of Operations
Document Type
Report
Publication Date
7-1-1978
Abstract
This paper provides the background, elements, and needs in Zero-Base Budgeting. A brief review of the historical development of Zero-Base Budgeting in this decade and a description of how ZBB evolved from other budgeting systems are presented. The basic elements of the ZBB process and the types of information required are prescribed. The needs in ZBB are presented, based on organizational use of this process. Methods for incorporating resource allocation and ranking techniques are indicated. With the increasing use of ZBB in organizations, both in public and private sectors, there will be an opportunity to introduce such methods into the ZBB process.
Keywords
Operations research, Zero-base budgeting, Resource allocation, Budget, Managerial accounting
Publication Title
Technical Memorandums from the Department of Operations, School of Management, Case Western Reserve University
Issue
Technical memorandum no. 442
Rights
This work is in the public domain and may be freely downloaded for personal or academic use
Recommended Citation
Dean, Burton V., "Methods in Zero-Base Budgeting" (1978). Research Reports from the Department of Operations. 306.
https://commons.case.edu/wsom-ops-reports/306