zero-base
adjective see zero-based

New Collegiate Dictionary. 2001.

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  • zero-base — ☆ zero base [zir′ōbās΄, zē′rōbās΄ ] adj. [from the idea of starting at zero] designating or of a technique for preparing a budget, in which each proposed item is evaluated on its merits without considering any previous budget: also zero based …   English World dictionary

  • zero-base — adjective see zero based * * * /zear oh bays /, adj., v., zero based, zero basing. adj. 1. Also, zero based. without reference to a base figure or to previous practice; according to present needs only, as opposed to a percentage increase or… …   Useful english dictionary

  • zero-base — /zear oh bays /, adj., v., zero based, zero basing. adj. 1. Also, zero based. without reference to a base figure or to previous practice; according to present needs only, as opposed to a percentage increase or decrease of previous figures: zero… …   Universalium

  • zero-base — ze′ro base or ze′ro based adj. ecn bus according to present needs only, without reference to previous practice: zero base budgeting[/ex] • Etymology: 1965–70 …   From formal English to slang

  • Zero-Base-Budgeting —   [ zɪərəʊ beɪs bʌdʒɪtɪȖ, englisch] das, (s), Abkürzung ZBB, Nullbasisbudgetierung [ bydʒe ], Anfang der 1960er Jahre in den USA entwickeltes Verfahren der kurzfristigen Unternehmensplanung, das der Kostensenkung und Ressourcenzuweisung im… …   Universal-Lexikon

  • Zero-Base-Budgeting — Das Zero Base Budgeting bzw. Nullbasisbudgetierung ist eine Analyse und Planungsmethode, die beim Kostenmanagement innerhalb des Controlling eingesetzt wird. Die Idee dieser Methode besteht darin, das Budget nicht ausgehend vom aktuellen Budget… …   Deutsch Wikipedia

  • Zero Base Budgeting — Das Zero Base Budgeting bzw. Nullbasisbudgetierung ist eine Analyse und Planungsmethode, die beim Kostenmanagement innerhalb des Controlling eingesetzt wird. Die Idee dieser Methode besteht darin, das Budget nicht ausgehend vom aktuellen Budget… …   Deutsch Wikipedia

  • zero-base budgeting — a process in government and corporate finance of justifying an overall budget or individual budgeted items each fiscal year or each review period rather than dealing only with proposed changes from a previous budget. Abbr.: ZBB. Also, zero based… …   Useful english dictionary

  • zero-base budget — ZBB A cash flow budget in which the manager responsible for its preparation is required to prepare and justify the budgeted expenditure from a zero base, i.e. assuming that initially there is no commitment to spend on any activity. Compare:… …   Accounting dictionary

  • zero-base budget — ZBB A cash flow budget in which the manager responsible for its preparation is required to prepare and justify the budgeted expenditure from a zero base, i. e. assuming that initially there is no commitment to spend on any activity …   Big dictionary of business and management

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