2011年ACCA考试《F5业绩管理》讲义（86）
1.6 Zero-based budgeting (ZBB) A ‘method of budgeting that requires each cost element to be specifically justified, as though the activities to which the budget relates were being undertaken for the first time. Without approval, the budget allowance is zero’.It is especially useful for:
§ service departments such as stores, maintenance, marketing, finance, etc.
§ discretionary costs such as research and development
§ public sector organisations such as local authorities.
It is important that managers involved in ZBB examine their current practices very carefully. Questions they should ask themselves include:
§ Is the activity essential? What would happen if it ceased?
§ Is the provision of the activity at the correct level?
§ Are there other alternatives for achieving the same effect?
There are four distinct stages in the implementation of ZBB:
1 Managers should specify, for their responsibility centres, those activities that can be individually evaluated.
2 Each of the individual activities is then described in a decision package. The decision package should state the costs and revenues expected from the given activity. It should be drawn up in such a way that the package can be evaluated and ranked against other packages.
3 Each decision package is evaluated and ranked usually using cost/benefit analysis.
4 The resources are then allocated to the various packages.
Advantages
§ Inefficient or obsolete operations can be identified and discontinued.
§ It creates an inquisitorial attitude, rather than one which assumes that current practices represent value for money.
§ Wasteful expenditure is avoided.
§ Managers are forced to consider alternative methods of achieving their objectives.
§ ZBB leads to increased staff involvement at all levels. This should lead to better communication and motivation.
§ Attention is focused on outputs in relation to value for money.
§ Knowledge and understanding of the cost behaviour patterns of the organisation will be enhanced.
§ Resources should be allocated efficiently and economically.
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