zero-base budgeting , ZBB (skrót)

As noted earlier, there is often considerable confusion over the meaning of zero-base budgeting.

Keeping a tight rein on expenditures, he instituted zero-base budgeting.

They also report the abandonment of zero-base budgeting, which had been added to, rather than integrated with PPB.

PPBS and zero-base budgeting would demand a different objective classification of expenditure and income from what is currently provided.

"Zero-Base Budgeting (ZBB) was an executive branch budget formulation process introduced into the federal government in 1977.

Zero-Base Budgeting (ZBB)

Some definitions are implying that zero-base budgeting is the act of starting budgets from scratch or requiring each program or activity to be justified from the ground up.

This chapter considers two of the more widely reported approaches to budgetary reform that focused on programmes: the planning, programming, budgeting (PPB) system, and zero-base budgeting (ZBB).

In particular, the adoption of zero-base budgeting, so that the reversion level becomes zero spending rather than that previously agreed, may lead to an increase in the agency's ability to pursue its own objectives - rather than the decrease commonly supposed.