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NCJ Number: 52161 Add to Shopping cart Find in a Library
Title: ZERO BASE BUDGETING - A MANAGEMENT APPROACH (FROM NATIONAL ASSOCIATION OF ATTORNEYS GENERAL, COMMITTEE ON THE OFFICE OF ATTORNEY GENERAL . . . SEE NCJ-52160)
Author(s): J J CIPRIANO
Corporate Author: National Assoc of Attorneys General
United States of America
Date Published: 1978
Page Count: 6
Sponsoring Agency: National Assoc of Attorneys General
Washington, DC 20001
US Dept of Justice
Washington, DC 20531
Grant Number: 78-TA-AX-0023
Type: Program/Project Evaluation
Format: Document
Language: English
Country: United States of America
Annotation: THE ZERO BASE BUDGETING (ZBB) APPROACH IS DESCRIBED WITH A FOCUS ON THE CHIEF EXECUTIVE'S PROBLEMS REGARDING TRADITIONAL MANAGEMENT AND BUDGETING SYSTEMS.
Abstract: THE TRADITIONAL INCREMENTAL APPROACH TO BUDGETING ORGANIZATIONS IS CONCERNED WITH PREDICTING CHANGES FROM THE PREVIOUS YEAR'S EXPENDITURE LEVEL. ZBB MANAGEMENT IS A LOGICAL PROCESS WHICH COMBINES THE FOLLOWING COMPONENTS: IDENTIFYING OBJECTIVES; EVALUATING ALTERNATIVE MEANS OF ACCOMPLISHING THESE OBJECTIVES; EVALUATING ALTERNATIVE FUNDING LEVELS; ASSESSING WORKLOADS AND PERFORMANCE MEASURES; AND ESTABLISHING PRIORITIES BASED ON THE PREVIOUS ANALYSES. IT IMPLIES THE REEVALUATION OF ALL ACTIVITIES TO DECIDE WHETHER THEY SHOULD BE REDUCED, INCREASED, MAINTAINED AT THE SAME LEVEL, OR ELIMINATED. STEPS IN ZBB INCLUDE THE FOLLOWING: (1) IDENTIFYING DECISION UNITS; (2) ANALYZING EACH DECISION UNIT IN A 'DECISION PACKAGE'; (3) EVALUATING AND RANKING ALL DECISION PACKAGES TO DEVELOP THE BUDGET REQUEST; AND (4) PREPARING THE DETAILED OPERATING BUDGETS TO REFLECT THOSE DECISION PACKAGES APPROVED BY EXECUTIVE MANAGEMENT. POSSIBLE PROBLEMS WITH ZBB INCLUDE RELUCTANCE OF MANAGERS TO EVALUATE THEIR PROCESSES AND PROGRAMS, DIFFICULTY IN IDENTIFYING APPROPRIATE DECISION UNITS, AND INADEQUATE AVAILABILITY OF DATA TO ANALYZE, RANK, AND EVALUATE DISSIMILAR PROGRAMS. ZBB CAN BE MANIPULATED BY MANAGERS WHO MIGHT AVOID IDENTIFYING REASONABLE ALTERNATIVES TO PROGRAMS OR RANK HIGH PRIORITY PROGRAMS LOW IN ORDER TO OBTAIN ADDITIONAL FUNDS. (DAG)
Index Term(s): Budgets; Financial management; Management; Program evaluation
Note: SUMMARY OF A SPEECH MADE AT THE FIFTH MANAGEMENT INSTITUTE OF THE NATIONAL ASSOCIATION OF ATTORNEYS GENERAL HELD IN SNOWMASS, COLO., AUGUST 22 - 24, 1978
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=52161

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