S. Security Department in the Vietnam Conflict, PPBS look for higher show of the attaching spending to particular applications (elizabeth
Zero-established budgeting (ZBB). Preferred on 1950s and you will 1960s, ZBB began with the expectation your school system starts annual that have an effective “brush slate.” Therefore, for every single function, system, and you will agencies needs to validate its costs a-year, relevant all will cost you to help you program goals and objectives to eliminate habitual investing. As most costs, including tenured teachers’ salaries and you will masters, try “fixed” across the annual spending plans, and because the new applications are advanced, zero-built budgeting grows more an exercise than an useful facts. Because the Hartman demonstrates to you, “ZBB … forces comparisons from and you will alternatives certainly apps and you will facts which might be have a tendency to tough to evaluate adequately” (p. 49). (περισσότερα…)