The Impact of Zero Based Budgeting System Towards the Government Financial System
Zero-Base
Budgeting and Modern Experiences Current Perspectives
Government Finance Officers Association
Table of Contents
Introduction ................................................................................................................................................1 A Brief History of ZBB ..............................................................................................................................1 The Theory of Zero-Base Budgeting ..................................................................................................3 Zero-Base Budgeting in Practice ..........................................................................................................7 Zero Line-Item Budgeting ......................................................................................................................7 Service Level Budgeting ......................................................................................................................10 Does ZBB Work? ......................................................................................................................................13 Is ZBB for You? ..........................................................................................................................................18 Alternatives to ZBB..................................................................................................................................20 Priority Budgeting ..............................................................................................................................20 Program Review ..................................................................................................................................21 Target-Based Budgeting ..................................................................................................................23
Budgeting and Modern Experiences Current Perspectives
Government Finance Officers Association
Table of Contents
Introduction ................................................................................................................................................1 A Brief History of ZBB ..............................................................................................................................1 The Theory of Zero-Base Budgeting ..................................................................................................3 Zero-Base Budgeting in Practice ..........................................................................................................7 Zero Line-Item Budgeting ......................................................................................................................7 Service Level Budgeting ......................................................................................................................10 Does ZBB Work? ......................................................................................................................................13 Is ZBB for You? ..........................................................................................................................................18 Alternatives to ZBB..................................................................................................................................20 Priority Budgeting ..............................................................................................................................20 Program Review ..................................................................................................................................21 Target-Based Budgeting ..................................................................................................................23