| Author: | Voltz, J. |
| Title: | Praktische Probleme des Zero-Base-Budgeting. (Gemeinkostenwertanalyse) |
| Journal: | Zeitschrift für Betriebswirtschaft
1987 : SEP, VOL. 57:9, p. 870-881 |
| Index terms: | ZERO-BASE BUDGETING COST ACCOUNTING IMPLEMENTATION FINANCING |
| Language: | ger |
| Abstract: | The most important implementation problems of Zero-Base-Budgeting (ZBB), developed by Peter Phyrr at Texas Instruments Incorporated in the early sixties are dealt with. In the past few years, ZBB has become more and more established in German, Swiss and Austrian companies. In particular the problems of human resistance, the best timing for the implementation of ZBB, the question of self or outside implementation, and the financing of required resources are the main aspects considered. Strategies for the solution or the prevention of the problems mentioned are shown. |
SCIMA