方法对比

	Zero-Based Budgeting	Program Budgeting (PPBS)
领域	Public Administration	Public Administration
方法族	Process / pipeline	Process / pipeline
起源年份	1970	1965
提出者	Peter A. Pyhrr	David Novick & RAND Corporation; Allen Schick
类型	Budgeting methodology	Budgeting and planning system
开创性文献	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.
别名	ZBB, Zero-Base Budgeting, Decision-Package Budgeting, Build-From-Zero Budgeting	PPBS, Planning-Programming-Budgeting System, Program Budgeting, Programme Budgeting
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.	Program budgeting, formalised as the Planning-Programming-Budgeting System (PPBS), structures the budget around the government's objectives and the programs that serve them rather than around organisational units or input line items. It couples that program structure with systematic analysis of alternative ways to achieve each objective, multi-year cost projections, and cost-effectiveness comparison. Developed at the RAND Corporation and set out in David Novick's 1965 edited volume, it was adopted across the U.S. federal government under Defense Secretary Robert McNamara and President Johnson. Allen Schick's 1966 essay 'The Road to PPB' placed it as the culmination of budgeting's evolution toward a planning orientation.