000			01786nam a2200217Ia 4500
003			NULRC
005			20250520094818.0
008			250520s9999 xx 000 0 und d
020			_a814454429
040			_cNULRC
050			_aHF 5550 .C44 1977
100			_aCheek, Logan M. _eauthor
245		0	_aZero-base budgeting comes of age : _bwhat it is and what it takes to make it work / _cLogan M. Cheek
260			_aNew York : _bAMACOM, _cc1977
300			_axii, 314 pages : _billustrations ; _c24 cm.
504			_aIncludes bibliographical references and index.
505			_a1. Understanding the Zero-Base Approach -- 2. Getting Your Zero-Base Budgeting Act Together -- 3. Ranking for Decision Making -- 4. Applying Zero-Base Budgeting to Planning Problems -- 5. Selling the Concept and the Ideas It Generates -- 6. Fostering Innovation -- 7. Top Management's Role -- 8. Overcoming Common Concerns -- 9. A Final Word.
520			_aZero-base budgeting requires the manager to break up his annual budget into understandable prices called "decision packages". In each he outlines what he wants to do, how he proposes to do it, other ways of doing it, how much it will cost, how it will benefit the organization and what will happen if it is not done. The packages are tied to long-range objectives and ranked up to the level of affordability. Zero-base budgeting is an effective management technique. Key success factors include 1) linking the process to long-range objectives; 2) gaining the support, involvement and commitment of top management; 3) generating imagination by cost center managers; and 4) selling the concept and ideas it brings to the surface. Roles and successful implementations of the budgeting technique are discussed.
650			_aBUDGETING
942			_2lcc _cBK
999			_c3238 _d3238