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Zero-Based Budgeting is a technique of planning and decision-making which reverses the working process of traditional budgeting. In traditional incremental budgeting, departmental managers justify only increases over the previous year budget and what has been already spent is automatically sanctioned. No reference is made to the previous level of expenditure. By contrast, in zero-based budgeting, every department function is reviewed comprehensively and all expenditures must be approved, rather than only increases. ZBB requires the budget request justified in complete detail by each division manager starting from the Zero-base. The Zero-base is indifferent to whether the total budget is increasing or decreasing.
The term Zero-Based Budgeting is sometimes used in personal finance to describe the practice of budgeting every dollar of income that you receive, and then adjusting some part of the budget downward for every other part that needs to be adjusted upward. It would be more technically correct to refer to this practice as Active Balanced Budgeting
With zero-based processing one can forget about last year, pretend that the program is brand-new, and see if one can provide a detail of expenses for what one would need to fully accomplish the program. This technique will help one to develop a complete picture of what the program actually needs to cost and not just what it has been costing. (Batarla, Rob. Playbook: Add Value to Your Budgeting Process. Parks & Recreation, 00312215, Sep 2005, Vol. 40, Issue 9)
In sostanza. Tu pigli un processo produttivo, un servizio, un qualcosa. Fai una costruzione teorica di quale personale, di quale budget dovresti disporre per fare una cosa.
Il resto, il di più LO CACCI, LO FAI FUORI SUBITO.
In pratica nella pubblica amministrazione italiana dovresti fare fuori almeno 350.000 persone.
Si chiama zero-base-budgeting.
Cosi' le aziende sopravvivono.
Domanda.
Qual'è l'opposto dello Z.B.B.? E' l'Italia.