zbb
DESCRIPTION
descriptionTRANSCRIPT
1
Zero Base Budget (ZBB) is a management tool for providing a system for a careful consideration of activities in the context of budget requests and annual planning. It is thus a technique which was originally devised to help management in the difficult task of allocating limited resources more efficiently between projects and other cost items in the service or support areas such as production planning, repairs and maintenance, research and development, quality control personnel, finance and marketing.