An analysis of a zero-base budgeting system implementation at a U.S. Naval activity.
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Authors
Heaivilin, Gale Eugene
Subjects
zero-base budgeting
Advisors
Robertson, James Clay
Date of Issue
1977-12
Date
December 1977
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
This study evolved from a series of zero-base budgeting seminars
given by Naval Postgraduate School at Naval Weapons Center, China
Lake during the summer of 1977. Using a survey questionnaire as a
data base, the analysis compares the actual problems of implementation
with the theoretical problems of implementation. The study includes a
brief outline of zero-base budgeting theory and a detailed outline of the
theoretical problems of implementation. The study concluded that the
problems encountered by China Lake had already been adequately described
in theory and that the dominant problem categories experienced
were those of Administrative, Planning Assumption, Top Management,
Time, and Behavioral. The study also concluded that initial efforts of
top management to use the cost-cutting feature of zero-base budgeting,
which predisposed a significant portion of the management and staff
population against the system, affected negatively its later, full-scale
implementation.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.