publication . Article . 1981

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

A. Ishikawa; E. F. Sudit;
Open Access
  • Published: 01 Jan 1981 Journal: Management Science, volume 27, issue 5 May, pages 534-546
Abstract
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 concept of total factor productivity is reviewed and its relations to ordinary and zero-based budgeting are discussed in detail. An outline for a selective sequential analysis based on monitoring of three key indicators of (a) implicitly budgeted total factor productivity; (b) revenue growth; and (c) profitability; is suggested. It is argued that this approach is instrumental in promoting a more sy...
Subjects
free text keywords: organizational studies, zero-based budgeting, productivity, Management Science and Operations Research, Strategy and Management, Partial productivity, Environmental economics, Productivity model, Economics, Operations management, Profitability index, Organizational studies, Zero-based budgeting, Shareholder, Total factor productivity, Microeconomics, Productivity
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publication . Article . 1981

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

A. Ishikawa; E. F. Sudit;