The various budget modelos 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 reciente 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 por governments and non-profit organizations. Zero-based budgets, on the other hand, work...
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