Zero based budgeting in the planning process
作者:
James C. Wetherbe,
John R. Montanari,
期刊:
Strategic Management Journal
(WILEY Available online 1981)
卷期:
Volume 2,
issue 1
页码: 1-14
ISSN:0143-2095
年代: 1981
DOI:10.1002/smj.4250020102
出版商: John Wiley&Sons, Ltd.
数据来源: WILEY
摘要:
AbstractAn attempt is made to integrate the zero based budgeting (ZBB) procedure into the firm's planning process. Previous studies have failed to provide an integrative framework for the application of ZBB which may account for some of the conflicting results obtained in previous ZBB programmes. Next, the results of an empirical assessment of the effectiveness of the ZBB integrative framework in service oriented organizational units are reported. Strong support is evident for the ZBB planning framework developed here using constituency oriented indicators of effectiveness.
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