Transcription of 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 ..1 The Theory of Zero-Base Budgeting ..3 Zero-Base Budgeting in Practice ..7 Zero Line-Item Budgeting ..7 Service Level Budgeting ..10 Does ZBB Work? ..13Is ZBB for You? ..18 Alternatives to Budgeting ..20 Program Review ..21 Target-Based Budgeting ..26 2011 The government finance Officers AssociationResearch and Consulting Center203 N. LaSalle Street, Suite 2700 Chicago, IL by the government finance OfficersAssociation and the City of Calgary, received a grant from the City of Calgary, Alberta, to study zero-based Budgeting for public employers. GFOA used the grant to conductindependent research using a survey of GFOA members, case studies, andsecondary sources.
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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Innovative Budgeting and Finance for, Public, Public Finance, Budgeting, Public Finances and Budgeting Reforms, METHODS OF BUDGETING, Finance, Parliamentary Staff Training Program Effective, Training Program Effective Financial Scrutiny, Public Budgeting and Finance, Public budgeting, Budgeting and Budgetary Institutions, THE IMPORTANCE OF BUDGETING, Glossary of Budget Terms, And Budgeting