The various budget 모델 that will continue to be used fall into categories 1) budget line items (traditional budgeting), 2) performance budgeting, 3) programming / programming budgeting (PPB), 4) zero budgeting (ZBB) and 5) location-based budgeting. In recent years, some companies have developed alternative budgeting systems (incremental budgets), including zero-based budgets (ZBB) and activity-based budgets (ABB).
Zero-based budgeting (ZBB) is an alternative to the traditional budgeting approach used 의해 governments and non-profit organizations. Zero-based budgets, on the other hand, work 의해 name, meaning that they start from scratch and do not take 이전 budgets into account to get a sense of how allocations are justified. We can compare zero-based budgeting (ZBB) with the traditional imperative budgeting approach where the manager starts with the budget of the last year, adds 또는 subtracts according to the predicted needs and takes the budget of the last 년 as the permitted starting point, on the other hand, ZBB requires extensive documentation from the manager to justify the budget (AccountingFormanagement n.d., n.p. ZBB's benchmark is the budgets of recent years (Accounting, n.n.p). With ZBB, the manager has to justify expenditure that has not changed from the 이전 year. A budgetary cycle refers to the period from one budget to the next. In other words, a budgetary cycle is the time it takes to exhaust all the budgetary resources in the budget. The budget cycle varies from person to person and from organization to organization.The Nature of Budget and its Stages View essay 글쓰기 on budget Flow 4 pages The purpose of this 신고 is to examine budgets and their stages. It explains the type of budget, the budgetary period, the Committee on Budgets, the budget manual, the stages of the budgetary process, derogations and the analysis of the various types of operational budgets. Objectives and Benefits of link 2 Pages Over a long period of time budgets are an indispensable management and control tool. Many progressive organizations use a combination of top-down and bottom-up budgeting to ensure that members form general expectations based on the real-life "experiences" of workers. Top-down budgeting works best when managers allocate costs to those with significant project management experience. This is a difficult management approach, with senior managers using their experience to assess budgets and allocate resources for implementation to lower-level managers.There are several methods for budgeting and methods for developing a budget estimate, but one method, called zero-base budgeting, requires managers to estimate sales, production and other operating data for the year.