Selective Sequential Zero-Base Budgeting Procedures Based on Total Factor Productivity Indicators

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A. Ishikawa; E. F. Sudit;
  • Journal: Management Science,volume 27,issue 5 May,pages534-546
  • Related identifiers: doi: 10.1287/mnsc.27.5.534
  • Subject: organizational studies, zero-based budgeting, productivity

The authors' purpose in this paper is to develop productivity-based sequential budgeting procedures designed to expedite identification of major problem areas in bugetary performance, as well as to reduce the costs associated with comprehensive zero-base analyses. The c... View more
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