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.
Soma mbinu kamili
Ingia kwa akaunti ya bure ili kusoma sehemu hii.
Ramani ya mbinu
Jirani ya mbinu zinazohusiana — chagua nodi ili kuchunguza.
Vyanzo
- Pyhrr, P. A. (1970). Zero-Base Budgeting. Harvard Business Review, 48(6), 111–121. link ↗
- Pyhrr, P. A. (1973). Zero-Base Budgeting: A Practical Management Tool for Evaluating Expenses. New York: John Wiley & Sons. ISBN: 9780471702344
Jinsi ya kunukuu ukurasa huu
ScholarGate. (2026, June 22). Zero-Based Budgeting in Public Organisations. ScholarGate. https://scholargate.app/sw/public-administration/zero-based-budgeting
Mbinu ipi?
Weka mbinu hii kando ya jamaa zake wa karibu na uzisome bega kwa bega — maktaba huweka vitabu mezani; uamuzi ni wako.
- Government Performance MeasurementPublic Administration↔ linganisha
- Performance-Based BudgetingPublic Administration↔ linganisha
- Program Budgeting (PPBS)Public Administration↔ linganisha
- Public Procurement Performance AnalysisPublic Administration↔ linganisha
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