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ERIC Number: ED165254
Record Type: RIE
Publication Date: 1978-Jun-20
Pages: 55
Abstractor: N/A
Reference Count: 0
Toward the Improvement of the Budgeting Process and Policy Realization Through Zero-Base Budgeting.
Myroon, John L.
Zero-base budgeting (ZBB), a systematically structured approach to budgeting, has the potential to improve policy attainment, resource reallocation, program review, and information systems. Some 300 businesses, a dozen states, one municipality, and one school district in the United States have operationalized the concept. Many private and public institutions in Canada are considering ZBB. The purpose of this paper is to provide the conference participant with the critical information regarding adoption of ZBB. Specifically, the paper addresses the following ZBB topical areas: (1) environmental context, (2) historical development, (3) definition, (4) assumptions, (5) managerial underpinning, (6) planning relationships, (7) basic steps, (8) five operational examples including a school district, (9) assessment of the five examples, (10) PPBES/ZBB compatibility, and (11) design and implementation considerations. Improved policy attainment and resource allocation through ZBB have been found to be more effective in a restrained economic environment, a time of competing priorities for scarce resources, and public disenchantment with public programs. As Canadian education is faced with these policy issues, ZBB should be seriously considered by provincial governments and local school districts. (Author)
Publication Type: Speeches/Meeting Papers
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers: Canada; Zero Base Budgeting
Note: Paper presented at the Canadian School Trustees' Association Congress on Education (1st, Toronto, Ontario, June 17-21, 1978); For a related document, see EA 011 170; Not available in paper copy due to light print of original document