Zero-Based Budgeting
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.
Registro de origen
Citas copiadas textualmente del registro de origen del método. No se infiere ninguna verificación a nivel de afirmación de ellas.
- Pyhrr, P. A. (1970). Zero-Base Budgeting. Harvard Business Review, 48(6), 111–121. · URL
- Pyhrr, P. A. (1973). Zero-Base Budgeting: A Practical Management Tool for Evaluating Expenses. New York: John Wiley & Sons. · ISBN 9780471702344
Afirmaciones curadas
Afirmaciones persistidas en el libro mayor de evidencia, cada una con su propia evaluación.
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Métodos relacionados
Generado a partir del grafo de métodos y mostrado como relaciones sugeridas por la máquina; no se infiere ninguna afirmación de evidencia.