Naslov
Zero Base Budgeting as a Platform for Achieving the Optimal Planning Process

Autori
Sesar, Vesna ; Buntak, Krešimir ; Milković, Marin

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Advances in Business-Related Scientific Research Conference - ABSRC 2013 / Antončić, Boštjan - Piran : GEA COLLEGE – Faculty of Entrepreneurship, 2013., 2013

ISBN
978-961-6347-52-5

Skup
Advances in Business-Related Scientific Research Conference - ABSRC 2013

Mjesto i datum
Rim, Italija, 02.10.2013. - 04.10.2013

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Budget; Expenses; Planning; Methods

Sažetak
As a result of dynamic and unstable environment there is an increasing need for effective planning and implementation of new and improved planning tools. In this paper we discuss particular planning management techniques ; planning, programming and budgeting (PPB), management by objectives (MBO) and Zero base budgeting (ZBB). Objective of this study is to point out that no matter which tool or method of planning we use, especially in terms of optimization and effective cost management, ZBB represents the platform. It is one of the key methods to use when starting the planning process. ZBB as zero base planning method enables company to reach valuable insights about costs and actual needs. Therefore, it is extremely important for an organization to maintain market position by gathering information about actual costs of activites and benefits gained from those costs. This is enabled by using the ZBB method.

Izvorni jezik
Engleski

POVEZANOST RADA