NTA-NET (UGC-NET) Public Administration (14) Indian Administration-Financial Administration Study Material (Page 4 of 10)

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Zero Base Budgeting (ZBB)

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Introduction

  • ZBB is a technique of budgeting which differs entirely from the conventional budgeting techniques.
  • It considers the quantitative figures of the revenues of the recent past year as the basis to determine additions made on such figures.
  • Sarant defines ZBB as a technique whi…

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Programme Planning Budgeting Systems

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Introduction

  • Planning, Programming and Budgeting System (PPBS) is primarily a system to help decision makers allocate resources.
  • PPBS emerged as an alternative to traditional budgeting as the latter was unable to give results.

Concept

  • PPBS involves laying down the objectives, goals and reasons clearly on which important performance related programs are cut out.
  • The main thrust of PPBS is to find out the reason why an agency needs money to make apportionment of funds.
  • PPBS makes this possible by having an op…

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