Zero based budgeting in the planning process

Abstract

An 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. Copyright © 1981 John Wiley & Sons, Ltd.