재무행정론 ZBB(Zero-Base Budgeting)(영문)

재무행정론 ZBB(Zero-Base Budgeting)(영문)

[재무행정론] ZBB(Zero-Base Budgeting)(영문).pptx

목차 1.Keep in Mind that : 2.How did we Rank? 3.What major practical problems do you anticipate in generating decision packages? 4.Major Problem of Ranking Decision Packages 5.Advantages and Disadvantages of ZBB 본문 practical matter in the process of decision-making Standards of form budgeting about Fire and Information department is vague See this years performance of projects Whether to extend or to collapse Objective decision is difficult and the basis of the budget is weak. Random budgeting possible Personal values of decision makers Undermines the rationality and feasibility Lack of Data Start every thing in zero base Have to use own criterion Rationality in budget decision ranking decrease Short term of view Decision is made by revision every year Can not swear the future of chosen packages 본문내용 is Y E S Minimum Decision Package is The Base of other decision package Decision Package Cost Cumulative Cost F1 180,000 180,000 F2 20,000 200,000 F3 10,000 210,000 F4 50,000 260,000 Decision Package Cost Cumulative Cost F4 50,000 50,000 F1 180,000 230,000 F3 10,000 240,000 F2 20,000 260,000 Impossible ! The Right One The Wrong One Keep in Mind that : This rule only works in the Same Decision Un