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ZBB

   Also found in: Financial, Wikipedia 0.01 sec.
AcronymDefinition
ZBBZero-Based Budget(ing)
ZBBZero Bug Bounce
ZBBZinc-Bromine Battery (energy)
ZBBBoundary Bay Airport (Vancouver BC, Canada, Airport code)
ZBBZompist Bulletin Board (linguistics online forum)
ZBBZebbug-Ghawdex (postal locality, Malta)
ZBBZac Brown Band (band)


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ZBB was developed in the sixties as an alternative approach to address the deficiencies of incremental budgeting--in particular, the non-evaluation of existing activities.
ZBB was proposed as a replacement for the standard budgeting process of balancing expenditures with revenue, wherein annual revenues and costs of existing programs were estimated.
To critics, this seems merely the latest effort to further institutionalize top-down budgeting, which has developed first through PPBS and ZBB and was then brutally and brilliantly exercised by David Stockman (1986; Rauch 1985).
 
 
 
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