Zero-Base Budgeting¶
Pyhrr, P. A. (1973). Zero-Base Budgeting: A Practical Management Tool for Evaluating Expenses. Wiley.
Cited by¶
2 citations across 2 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.
Verification¶
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Links previously used in the corpus¶
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Registry ID ref:df4815819813 · see in the full table