Zero Base Budgeting - A Comparative Analysis.
Abstract
Zero base budgeting is neither a new concept nor one founded in the traditions of private and public budget systems. It is, instead, the latest in a long series of budget reform movements bent upon rationalizing an otherwise incremental process. No longer a theoretical construct in search of an application, successful instances of zero base budgeting are more frequently being encountered in state government as well as private enterprise. Implementation in the federal sector, however, poses new difficulties which must be recognized lest zero base budgeting follow the course of previous reforms. By examining the budget reform movement as well as current zero base applications, this thesis attempts to identify those difficulties, offer possible solutions, and in so doing, outline an approach to federal implementation. (Author)
Document Details
- Document Type
- Technical Report
- Publication Date
- Dec 01, 1977
- Accession Number
- ADA048532
Entities
People
- Richard Howard Gunderson
Organizations
- Naval Postgraduate School