An analysis of a zero-base budgeting system implementation at a U.S. Naval activity.
dc.contributor.advisor | Robertson, James Clay | |
dc.contributor.author | Heaivilin, Gale Eugene | |
dc.contributor.corporate | Naval Postgraduate School (U.S.) | |
dc.contributor.department | Administrative Sciences | |
dc.date | December 1977 | |
dc.date.accessioned | 2012-11-16T19:13:53Z | |
dc.date.available | 2012-11-16T19:13:53Z | |
dc.date.issued | 1977-12 | |
dc.description.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. | |
dc.description.distributionstatement | Approved for public release; distribution is unlimited. | |
dc.description.service | Major, United States Marine Corps | |
dc.description.uri | http://archive.org/details/annalysisofzerob1094518020 | |
dc.identifier.uri | https://hdl.handle.net/10945/18020 | |
dc.language.iso | en_US | |
dc.publisher | Monterey, California. Naval Postgraduate School | en_US |
dc.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. | |
dc.subject.author | zero-base budgeting | en_US |
dc.subject.lcsh | Management | en_US |
dc.title | An analysis of a zero-base budgeting system implementation at a U.S. Naval activity. | en_US |
dc.type | Thesis | en_US |
dspace.entity.type | Publication | |
etd.thesisdegree.discipline | Management | en_US |
etd.thesisdegree.grantor | Naval Postgraduate School | en_US |
etd.thesisdegree.level | Masters | en_US |
etd.thesisdegree.name | M.S. in Management | en_US |
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