企業管理工作要素(英文版)(ppt 25頁)

企業管理工作要素內容摘要：
Zero-Base Budgeting
Managers are required to justify all budgeted expenditures, not just changes in the budget from the previous year. The baseline is zero rather than last year’s budget.
The definition suggests:
Availability of quantitative data,
Predictability of short-term outcomes,
Clear-cut organizational structures.
There is one major logical problem, which is?
If the above are true, what do you need the budget for?
The budgetary process is rather a process
To quantify “qualitative” judgment,
To forecast the impacts of some uncertain events,
To simplify the complex organizational structures.
As Zimmerman indicated (p.244), the budget process
is a communication device involving both vertical and horizontal information transfer
is a negotiation and internal contracting procedure
is part of the performance evaluation system
partition decision rights
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