Sargent C W
Bull Med Libr Assoc. 1978 Jan;66(1):31-5.
This paper describes the application of zero-base budgeting to libraries and the procedures involved in setting up this type of budget. It describes the "decision packages" necessary when this systmem is employed, as well as how to rank the packages and the problems which are related to the process. Zero-base budgeting involves the entire staff of a library, and the incentive engendered makes for a better and more realistic budget. The paper concludes with the problems which one might encounter in zero-base budgeting and the major benefits of the system.
本文介绍了零基预算在图书馆中的应用以及建立此类预算所涉及的程序。它描述了采用该系统时所需的“决策包”，以及如何对这些包进行排序和与该过程相关的问题。零基预算涉及图书馆的全体员工，由此产生的激励有助于制定出更好、更现实的预算。本文最后阐述了在零基预算中可能遇到的问题以及该系统的主要优点。
