An analysis of a zero-base budgeting system implementation at a U.S. Naval activity

This study evolved from a series of zero-base budgeting seminars given by Naval Postgraduate School at Naval Weapons Center, China Lake during the summer of 1977. Using a survey questionnaire as a data base, the analysis compares the actual problems of implementation with the theoretical problems of implementation. The study includes a brief outline of zero-base budgeting theory and a detailed outline of the theoretical problems of implementation. The study concluded that the problems encountered by China Lake had already been adequately described in theory and that the dominant problem categories experienced were those of Administrative, Planning Assumption, Top Management, Time, and Behavioral. The study also concluded that initial efforts of top management to use the cost-cutting feature of zero-base budgeting, which predisposed a significant portion of the management and staff population against the system, affected negatively its later, full-scale implementation. http://archive.org/details/annalysisofzerob1094518020 Major, United States Marine Corps Approved for public release; distribution is unlimited.