Overview of ZBB: Theoretical Concepts

Abstract

In organisations today it is essential that the budgeting process be not just effective in the determination of the allocation of resources, but also be perceived by all those involved within the organisation to be fair and equitable. The budgeting process must also be participatory, in that, those who will be held accountable for the results are also involved in the determination of the resource allocation.

Citation

Ralston, B. (1986), "Overview of ZBB: Theoretical Concepts", Managerial Finance, Vol. 12 No. 2, pp. 1-6. https://doi.org/10.1108/eb013560