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A Practical Guide to Evaluation, Implementation, and Use
出版Society of Management Accountants of Canada, 1979
主題Business & Economics / Budgeting
ISBN09202122399780920212233
URLhttp://books.google.com.hk/books?id=RI8pAQAAMAAJ&hl=&source=gbs_api
註釋From the Foreword: Although much has been written recently on Zero-Base Budgeting, the Society's Accounting Principles and Practices Committee is of the view that there is a need for a practical guide that can be used by managers as a "how to" manual for implementation of this concept. As such, this study will cover such topics as: (i) the implications of implementing ZBB in any organization, (ii) the basic procedures, forms and organizational roles that must be considered if a ZBB system is adopted, and (iii) how various organizations have modified the ZBB concepts to give effect to their own special requirements.