The Budget Base Zero as a principle to determine the expenditure public

Authors

  • Ma. Enriqueta Mancilla Rendón Universidad La Salle, Ciudad de México

Keywords:

Zero Base Budget, Traditional Budget, Decision Unit

Abstract

Budget management has forced states to have order, clarity and transparency in the way of determining public spending. This paper aims to describe the principle and technique of Base Zero Budget to raise awareness of the importance of the issue, the benefits obtained, the cost of implementation, and the process to develop, unlike the traditional budget. Because of its importance, it is understood that the topic is a useful technique, according to international experience.

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References

Coutu, Diane L. (2004). Los líderes en el diván: una conversación con Manfred Kets de Vries, Harvard Business Review, 82(1). pp. 56-63.

Drucker, Peter. (2004). Qué hace falta para ser un directivo eficaz. Harvard Deusto, Business Review. (128). pp. 6.

Zaleznik, Abraham. (2004). Directivos y líderes: son diferentes? Harvard Deusto, Business Review. (126). pp. 38.

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Published

2019-01-16

Issue

Section

Research article

How to Cite

The Budget Base Zero as a principle to determine the expenditure public. (2019). Revista Latinoamericana de Investigación Social, 1(1), 23-39. https://revistasinvestigacion.lasalle.mx/index.php/relais/article/view/1792

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