Zero Base Budgeting Method Applied at Education Expenditures of Cluj-Napoca Budget

<p>This study is trying to propose alternative methods for budget elaboration, in order to be able to forcast the budget. For presenting the practical part of ZBB (Zero Base Budgeting), we have decided to apply ZBB method for forecasting Cluj-Napoca budget - Chapter Education. To estimate the...

Full description

Bibliographic Details
Main Authors: Paul ZAI, Adrian Mihai INCEU, Dan Tudor LAZĂR
Format: Article
Language:English
Published: Babes-Bolyai University, Cluj-Napoca 2006-10-01
Series:Transylvanian Review of Administrative Sciences
Online Access:https://rtsa.ro/tras/index.php/tras/article/view/390
Description
Summary:<p>This study is trying to propose alternative methods for budget elaboration, in order to be able to forcast the budget. For presenting the practical part of ZBB (Zero Base Budgeting), we have decided to apply ZBB method for forecasting Cluj-Napoca budget - Chapter Education. To estimate the values of the principal expenditures we will study the data from a budgetary centre, and a tertiary unit. The accuracy of our predictions is trying to underline the necessity of using modern methods for budget elaboration.</p>
ISSN:1842-2845