zero-base budgeting

ZBB A *budgeting methodology based on the recalculation of costs for each budgetary period. In contrast to traditional budgeting, which is based on historical assumptions and incremental changes in relation to prior years, ZBB requires new cost estimations for each budgeting period, irrespective of historic performance. ZBB also frequently uses *cost-benefit analysis to determine optimal resource allocation in an organization.

Auditor's dictionary. 2014.

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  • Zero-Base-Budgeting —   [ zɪərəʊ beɪs bʌdʒɪtɪȖ, englisch] das, (s), Abkürzung ZBB, Nullbasisbudgetierung [ bydʒe ], Anfang der 1960er Jahre in den USA entwickeltes Verfahren der kurzfristigen Unternehmensplanung, das der Kostensenkung und Ressourcenzuweisung im… …   Universal-Lexikon

  • Zero Base Budgeting — Das Zero Base Budgeting bzw. Nullbasisbudgetierung ist eine Analyse und Planungsmethode, die beim Kostenmanagement innerhalb des Controlling eingesetzt wird. Die Idee dieser Methode besteht darin, das Budget nicht ausgehend vom aktuellen Budget… …   Deutsch Wikipedia

  • Zero-Base-Budgeting — Das Zero Base Budgeting bzw. Nullbasisbudgetierung ist eine Analyse und Planungsmethode, die beim Kostenmanagement innerhalb des Controlling eingesetzt wird. Die Idee dieser Methode besteht darin, das Budget nicht ausgehend vom aktuellen Budget… …   Deutsch Wikipedia

  • zero-base budgeting — a process in government and corporate finance of justifying an overall budget or individual budgeted items each fiscal year or each review period rather than dealing only with proposed changes from a previous budget. Abbr.: ZBB. Also, zero based… …   Useful english dictionary

  • zero-base budgeting — a process in government and corporate finance of justifying an overall budget or individual budgeted items each fiscal year or each review period rather than dealing only with proposed changes from a previous budget. Abbr.: ZBB. Also, zero based… …   Universalium

  • Zero-Base-Budgeting — 1. Charakterisierung: Ursprünglich Planungsinstrument für öffentliche Haushalte, zunehmend auch zur Planung der Gemeinkosten in Unternehmungen angewandt. Die betriebswirtschaftlich orientierte Grundidee des Z. B. B. ist es, geplante Aktivitäten… …   Lexikon der Economics

  • zero-base budgeting — ( ZBB) budgeting method that disregards the previous year s budget in setting a new budget, since circumstances may have changed. Each and every expense must be justified in this system. Bloomberg Financial Dictionary …   Financial and business terms

  • zero-based budgeting — zero base budgeting or zero based budgeting noun A system in which the budget of an organization, department, etc is drawn up anew each year without reference to any previous budget • • • Main Entry: ↑zero …   Useful english dictionary

  • Zero-based budgeting — is a technique of planning and decision making which reverses the working process of traditional budgeting. In traditional incremental budgeting, departmental managers justify only increases over the previous year budget and what has been already …   Wikipedia

  • zero-base — ze′ro base or ze′ro based adj. ecn bus according to present needs only, without reference to previous practice: zero base budgeting[/ex] • Etymology: 1965–70 …   From formal English to slang

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