An Analysis of Initial Efforts to Implement Zero-Base Budgeting in the Department of the Air Force.

摘要

The budgeting system currently in use within the Department of Defense has evolved from the Planning-Programming-Budgeting (PPB) System that was first introduced in the early 1960's. In 1965 this PPB system was extended to all federal agencies, but it did not live up to its expectations and as of 1971, it is no longer required throughout the federal government. One of the major drawbacks in many budgeting systems is their primary focus on the increases from year to year in the amounts in various accounting categories, with little systematic regard for program priorities and results. A relatively new approach to planning and bugeting -- zero-base budgeting -- is intended to overcome this drawback. Basically, zero-base budgeting implies constructing a budget without any reference to what has gone before, based on a fundamental reappraisal of purpose, methods, and resources. Research has shown that the only real differences between ZBB and DOD's PPB are the annual reevaluation of all programs and the rank-ordering of these programs. Research has further shown that ZBB has little positive to add to the DOD budget process. The impact of ZBB implementation within DOD should prove to be minimal for FY 79, but it may prove to be more significant in succeeding years. (Author)