The various budget model that will continue to be used fall into categories 1) budget line items (traditional budgeting), 2) performance budgeting, 3) programming / programming budgeting (PPB), 4) zero budgeting (ZBB) and 5) location-based budgeting. In baru saja years, some companies have developed alternative budgeting systems (incremental budgets), including zero-based budgets (ZBB) and activity-based budgets (ABB).
Zero-based budgeting (ZBB) is an alternative to the traditional budgeting approach used oleh governments and non-profit organizations. Zero-based budgets, on the other hand, work oleh name, meaning that they start from scratch and do not take sebelumnya budgets into account to get a sense of how allocations are justified. We can compare zero-based budgeting (ZBB) with the traditional imperative budgeting approach where the manager starts with the budget of the last year, adds atau subtracts according to the predicted needs and takes the budget of the last tahun as the permitted starting point, on the other hand, ZBB requires extensive documentation from the manager to justify the budget (AccountingFormanagement n.d., n.p. ZBB's benchmark is the budgets of baru saja years (Accounting, n.n.p). With ZBB, the manager has to justify expenditure that has not changed from the sebelumnya year. A budgetary cycle refers to the period from one budget to the next. In other words, a budgetary cycle is the time it takes to exhaust all the budgetary resources in the budget. The budget cycle varies from person to person and from organization to organization.The Nature of Budget and its Stages View essay menulis on budget Flow 4 pages The purpose of this laporan is to examine budgets and their stages. It explains the type of budget, the budgetary period, the Committee on Budgets, the budget manual, the stages of the budgetary process, derogations and the analysis of the various types of operational budgets. Objectives and Benefits of link 2 Pages Over a long period of time budgets are an indispensable management and control tool. Many progressive organizations use a combination of top-down and bottom-up budgeting to ensure that members form general expectations based on the real-life "experiences" of workers. Top-down budgeting works best when managers allocate costs to those with significant project management experience. This is a difficult management approach, with senior managers using their experience to assess budgets and allocate resources for implementation to lower-level managers.There are several methods for budgeting and methods for developing a budget estimate, but one method, called zero-base budgeting, requires managers to estimate sales, production and other operating data for the year.