Zero-Base Budgeting¶
Pyhrr, P. A. (1973). Zero-Base Budgeting: A Practical Management Tool for Evaluating Expenses. Wiley.
Cited by¶
3 citations across 3 artifacts.
Each citation links to the sentence it supports in the citing article.
Primes¶
- Additive Bias
- Zero-based budgeting and scheduling require justifying every existing resource rather than treating it as baseline, transferring the "default-off" logic across organizations.
This sourceEstablishes zero-based budgeting — justifying every existing resource rather than treating it as baseline — the 'default-off' logic.
- Zero-based budgeting and scheduling require justifying every existing resource rather than treating it as baseline, transferring the "default-off" logic across organizations.
- Scope Creep
- the "anchor to original baseline" move is counterfactual reasoning applied to one's own decision history; and the "periodic re-charter" move is the scheduled zero-base audit common to all three.
This sourceIntroduces zero-base budgeting — periodically rebuilding the budget from scratch rather than from the prior baseline — the scheduled re-charter / re-anchor move against accumulated drift.
- the "anchor to original baseline" move is counterfactual reasoning applied to one's own decision history; and the "periodic re-charter" move is the scheduled zero-base audit common to all three.
Mechanisms¶
- Mission Alignment Review
- The guarding discipline is to borrow the stance of zero-based budgeting
This sourcePresents zero-base budgeting as re-evaluating expenses and priorities from a zero base instead of carrying forward prior allocations.
- The guarding discipline is to borrow the stance of zero-based budgeting
Verification¶
Does it exist? Not checked yet. This entry carries no identifier to resolve. It was extracted from the citation as written in the article, normalized, and deduplicated against the rest of the registry.
Does it back the claim? Not recorded. Neither this nor any other of the 3 citations of this work carries a recorded support check.
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Links previously used in the corpus¶
Before the registry existed this work was also linked 2 other ways.
- https://books.google.com/books/about/Zero_base_Budgeting.html?id=EYV8NNMAJ00C ×1
- https://www.worldcat.org/title/zero-base-budgeting-a-practical-management-tool-for-evaluating-expenses/oclc/610144 ×1
Registry ID ref:df4815819813 · see in the full table