Zero-based budgeting
Zero-based budgeting (ZBB) is a method of budgeting in which all expenses must be justified and approved for each new period. Developed by Peter Pyhrr in the 1970s, zero-based budgeting starts from a "zero base" at the beginning of every budget period, analyzing needs and costs of every function within an organization and allocating funds accordingly, regardless of how much money has previously been budgeted to any given line item. == History == As an accounting manager for Texas Instruments, Peter Pyrrh created zero-based budgeting to facilitate the incorporation of top-level strategic objectives into the budgeting process by tying them …
WikipediaPublications
City of London, Ontario · 24 February 2022 English
improvement. [...] ITS will enhance Project Management (PM) processes and improve our PM maturity; Zero Based Budgeting (2020-2023): As part of the ITS financial strategy and with the support of Finance, ITS will …
processes and improve our PM maturity; Zero Based Budgeting (2020-2023): As part of the ITS financial …
City of Windsor, Ontario · 14 January 2022 English
Meeting Documents_City Council_CC - 1_2022
budget process took this year; suggesting a zero based budgeting with a priority budget setting excercise …
EPL: Edmonton Public Library · 2 November 2021 English
2020 Audit Plan and Presentation by KPMG John Stelter and Tasha Olivieri from KPMG presented the 2021 Audit Plan, which included an overview of the approach to the audit, materiality, …
behalf. Implement a targeted approach to zero based budgeting in some areas of the organization. Risk …
Office of the Fairness Commissioner · 25 October 2021 English
Provision of timely decisions, responses, and reasons i) Describe any improvements/changes implemented in the last year n/c ii) Describe the impact of the improvements/changes on applicants n/c iii) Describe the …
year Each year, the College engages in a zero-based budgeting process to capture the known and anticipated …
IRC: Queen's Industrial Relations Centre · 27 March 2021 English
Labour Law Leads the Way
and can afford. What about regionalism or zero based budgeting or possibly worker empowerment? There is …
EPL: Edmonton Public Library · 6 November 2020 English
Materiality Determined to plan and perform the audit and to evaluate the effects of identified $1.59 million $1.95 million misstatements on the audit and of any uncorrected misstatements on the …
sustainable financial contingencies. Consider zero based budgeting exercise. Risk 3: Information security attacks …
City of London, Ontario · 13 October 2020 English
Council Approved - March 2, 2020
tools: Page 12 Zero-Based Budgeting - Refers to the methodology of building … Internal Auditors. Service Review Tools Zero- Based Budgeting Organizat -ional Reviews "Deep Dive" …
City of Windsor, Ontario · 5 May 2020 English
Management 1.0 1.0 1.0 1.0 0.0 Mgr, Rec/Elec & Fre of Info Co Management 1.0 1.0 1.0 1.0 0.0 Supervisor Council Services Management 1.0 1.0 1.0 1.0 0.0 Supv, Information …
time equivalent (FTE) complement, using a zero-based budgeting approach . Any reductions / increases in … time equivalent (FTE) complement, using a zero-based budgeting approach . Any reductions / increases in … time equivalent (FTE) complement, using a zero-based budgeting approach . Any reductions / increases in … time equivalent (FTE) complement, using a zero-based budgeting approach . Any reductions / increases in … time equivalent (FTE) complement, using a zero-based budgeting approach . Any reductions / increases in …
Office of the Fairness Commissioner · 29 February 2020 English
Describe the impact of the improvements / changes on applicants. [...] Describe the impact of the improvements / changes on applicants. [...] Describe the impact of the improvements / changes …
fees. Each year, the College engages in a zero-based budgeting process to capture the known and anticipated …
Fraser Institute · 27 February 2020 English
February 28th, 2020, is the 25th anniversary of one of the most important federal budgets in Canada’s history. It took decisive steps to finally solve a problem of runaway deficits …
began “Program Re- view,” an exercise in zero-based budgeting. Ministerial consultations with Finance …
