方法对比

	Zero-Based Budgeting	Public Procurement Performance Analysis
领域	Public Administration	Public Administration
方法族	Process / pipeline	Process / pipeline
起源年份	1970	2018
提出者	Peter A. Pyhrr	OECD & World Bank (MAPS framework)
类型	Budgeting methodology	Performance assessment framework
开创性文献	Pyhrr, P. A. (1970). Zero-Base Budgeting. Harvard Business Review, 48(6), 111–121.	OECD. Public Procurement: principles, indicators and performance resources. Paris: OECD.
别名	ZBB, Zero-Base Budgeting, Decision-Package Budgeting, Build-From-Zero Budgeting	Procurement Performance Measurement, Public Purchasing Performance Analysis, Procurement KPI Analysis, Public Contracting Performance Assessment
相关	4	4
摘要	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.	Public procurement performance analysis is the systematic measurement and evaluation of how well a government's purchasing system delivers value for money, efficiency, competition, compliance and integrity. Because procurement typically accounts for a large share of public spending — around a third of government expenditure in many OECD countries — even modest improvements yield substantial returns. The discipline computes key performance indicators from tender and contract data, benchmarks them against peers and standards, and flags risks such as collusion or corruption. Internationally it is structured by the OECD's procurement principles and the World Bank and OECD's Methodology for Assessing Procurement Systems (MAPS).