Porovnat metody

	Zero-Based Budgeting	Performance-Based Budgeting
Obor	Public Administration	Public Administration
Rodina	Process / pipeline	Process / pipeline
Rok vzniku	1970	1966
Tvůrce	Peter A. Pyhrr	Allen Schick
Typ	Budgeting methodology	Budgeting methodology
Původní zdroj	Pyhrr, P. A. (1970). Zero-Base Budgeting. Harvard Business Review, 48(6), 111–121.	Schick, A. (1966). The Road to PPB: The Stages of Budget Reform. Public Administration Review, 26(4), 243–258.
Další názvy	ZBB, Zero-Base Budgeting, Decision-Package Budgeting, Build-From-Zero Budgeting	PBB, Performance Budgeting, Results-Based Budgeting, Outcome-Based Budgeting
Příbuzné	4	4
Shrnutí	Zero-based budgeting is a method of preparing a budget in which every activity must be justified from scratch each cycle rather than inheriting the previous year's allocation as a baseline. Developed by Peter Pyhrr at Texas Instruments and described in his 1970 Harvard Business Review article and 1973 book, it breaks the organisation into decision units, builds 'decision packages' that describe each activity at alternative funding levels, ranks all packages by priority, and funds them in order until the budget is exhausted. In government it was famously adopted by the State of Georgia under Governor Jimmy Carter and later promoted federally, as a counter to incremental budgeting's automatic perpetuation of past spending.	Performance-based budgeting is an approach to public budgeting that connects the funds allocated to programs with the results those programs are expected to and actually do deliver. Rather than appropriating money by line items such as salaries and supplies, it organises the budget around programs with stated objectives and performance indicators, so that resource decisions can be informed by what the money buys in terms of outputs and outcomes. Allen Schick's classic 1966 analysis of budget reform traced how budgeting evolved from controlling inputs toward management and planning orientations, of which performance budgeting is a central strand, and the OECD has documented its modern variants across member governments.