Zero base budgeting: a comparative analysis
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Authors
Gunderson, Richard Howard
Subjects
Zero-base budgeting
Advisors
Crosby, A.C.
Date of Issue
1977-12
Date
December 1977
Publisher
Language
en_US
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.
Type
Thesis
Description
Series/Report No
Department
Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
1 v. (various pagings)
Citation
Distribution Statement
Approved for public release; distribution is unlimited.