This article on the zero-base approach to budgeting is presented as a first-person account by one deeply involved in the development of this approach, with the thought that the several levels addressed therein will prove interesting and informative, at a time when zero-base budgeting will presumably be moving toward center stage. As the deadline for publication approached and arrived Mr. Pyhrr was abroad, so that it was impossible to check all editorial matters with him. I hope nevertheless that the presentation faithfully sets forth the essentials. -D.W.
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Peter A. Pyhrr (1977) studied this question.