Management accounting & control
Zero-Based Budgeting
Janzing RA, drs. G.B.M.
Praktijk Financieel management, 2004
Zero-Based budgeting (ZBB) is als managementinstrument ontstaan als reactie op de traditionele budgettering. De traditionele budgetteringsmethoden besteden uitsluitend aandacht aan dat deel van het budget waar in de voorafgaande periode de norm werd overschreden. Bij ZBB wordt het budget als geheel kritisch getoetst. De gekozen naam maakt duidelijk dat bij het opstellen van het budget het nulpunt als uitgangspunt wordt genomen. Het totale takenpakket van een bedrijf en de hieruit voortvloeiende kosten worden in elke nieuwe budgetperiode opnieuw aan een kritische beoordeling onderworpen. Men houdt dus uitdrukkelijk geen rekening met de beoordelingen die in vroegere jaren zijn gemaakt.
Deze auteur publiceerde ook
Janzing RA, drs. G.B.M. | 1997
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Janzing RA, drs. G.B.M. | 1994
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BIV/AO, Financial account...
Janzing RA, drs. G.B.M. | 2007
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Janzing RA, drs. G.B.M. | 1995
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Organisatie en processen
Janzing RA, drs. G.B.M. | 2004
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Janzing RA, drs. G.B.M. | 2007
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