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An approach to zero-base budgeting

Abstract

The model of zero-base budgeting developed by one school of social work as part of its annual budget request is described. It represents an innovation in the more usual zero-base approaches and is designed to meet the needs of the nonprofit enterprise--education and other human services activities. It is further described within Wildavsky's theoretical budget framework, and its usefulness within that political framework is assessed. As a case study of specific budget technique within a particular budget process, the model should have wide applicability and usefulness to others similarly engaged. (Journal abstract, edited.)

Journal

Administration in Social Work

(1978)
vol2 no1 pages45-58

Categories

  1. Nonprofit Management  
  2. Budgeting