Zero-Base Budgeting

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zero -BaseBudgetingModern ExperiencesandCurrent PerspectivesGGoovveerrnnmmeenntt FFiinnaannccee OOffffiicceerrss AAssssoocciiaattiioonnGovernment finance Officers AssociationResearch and Consulting CenterTable of ContentsIntroduction ........................................ ........................................ ........................................ ........................1A Brief History of ZBB ........................................ ........................................ ........................................ ......1The Theory of Zero-Base Budgeting ........................................ ........................................ ..................3Zero-Base Budgeting in Practice ........................................ ........................................ ..........................7Zero Line-Item Budgeting .

Government Finance Officers Association Research and Consulting Center Abstract Zero-base budgeting (ZBB) is a budgeting process that asks managers to build a budget

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