Zero-based budgeting: An alternative to chargeout systems

Authors:
James C. Wetherbe;Gary W. Dickson
Affiliations:
-;-
Venue:
Information and Management
Year:
1979

Citing 4
Cited 1

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Abstract

This article discusses zero-based budgeting (ZBB), and the implications of ZBB as an alternative to chargeout systems. This is followed by a presentation of the findings of a two-year field test designed to assess the effectiveness of ZBB as a planning and control technique for allocating MIS resources.