Zero-Based Budgeting In a Cutback Scenario For A Small Academic Library
DOI:
https://doi.org/10.5860/llm.v32i2.7294Abstract
This white paper will model zero-based budgeting in a cutback scenario. The paper will open with a literature review of organizational decline, fiscal retrenchment, and zero-based budgeting, “a method of budgeting which requires you to justify all planned expenditures for each of your new business periods” (Small Business Accounting Guide, 2014). The bulk of this white paper will model zero-based budgeting in a cutback scenario using an organizational persona based on the actual budget of a small private academic library. The budget narrative will describe the sequencing of this budget model. A brief discussion of the pros and cons of zero-based budgeting will follow. The paper will conclude with an annotated list of key readings followed by a more extensive list of references.Downloads
Published
2018-03-12
How to Cite
Schneider, K., & O’Bryan, C. (2018). Zero-Based Budgeting In a Cutback Scenario For A Small Academic Library. Library Leadership & Management, 32(2). https://doi.org/10.5860/llm.v32i2.7294
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Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC-BY-NC 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.