You are not currently logged in.
Access JSTOR through your library or other institution:
The Use of Zero-Base Budgeting in Industry: Some Observations
Burton V. Dean and Scott S. Cowen
Vol. 9, No. 4 (Aug., 1979), pp. 55-60
Published by: INFORMS
Stable URL: http://www.jstor.org/stable/25059771
Page Count: 6
You can always find the topics here!Topics: Zero based budgeting, Managerial budgeting, Business structures, Business management, Industrial management, Financial budgets, Federal budgets, Cash management, Funding, Subsidiary companies
Were these topics helpful?See somethings inaccurate? Let us know!
Select the topics that are inaccurate.
Preview not available
This paper presents an overview and analysis of the utility and effectiveness of Zero-Base Budgeting (ZBB) in industry. We provide a description of Zero-Base Budgeting and some insights into why companies use ZBB. An evaluation of ZBB is provided as well as an identification of the problems facing industrial users. Specific examples of failures and successes in user firms are presented along with an overall assessment of the technique. Finally, we derive conclusions about the effectiveness of ZBB based on an examination of industrial users.
Interfaces © 1979 INFORMS