Basislose begrotingstelsel en die implementering daarvan in 'n groot onderneming

Abstract

The Zero-Base concept is fashionable today. It is being suggested on manv fronts as a miracle process that can dramatically and mystically transform an organisation overnight. That, of course, is not the case. It is a good and useful management tool that is applicable to operations and programs over which management has some discretion. But the successful implementation of Zero-Base is a difficult and involved process. It requires commitment, understanding, and hard work fr om all levels of management. ...