Bugetul funcțional (Line - Item Budget) și metoda Buget Bază Zero ( Zero Base Budgeting - ZBB)

Dan Tudor LAZĂR, Adrian Mihai INCEU


A line-item budget lists, in vertical columns, each of the revenue sources and each of the types – or classes – of items will purchase during the fiscal year. The line-item budget, which is the most widely used of all budgeting systems, offers many advantages. It is comparatively easy to prepare and doesn’t require sophisticated financial skills. Also, the line-item budget is straightforward, simple to administer and readily understood by everybody. Moreover, the simplicity of the system makes it easier to monitor revenues and expenditures, which is important in this era of shrinking resources. Zero-based budgeting is a system that requires all departments to defend their programs and justify their continuation each year. Instead of simply penciling in the amounts of the additional funds that are needed in each account, the department head must prepare a series of “decision packages” that describe – and justify – each of the department’s programs in detail. For each program, the department must show: the various levels of service that could be provided with different levels of funding – including zero funding; alternative courses of action; and the consequences of funding the service at different levels, or not funding it at all. The most positive feature of zero-based budgeting is that it requires a thorough evaluation of all programs on a continuing basis and encourages proper funding for priority programs at the expense of less useful programs. The major drawback to zero-based budgeting is that it is extremely time-consuming, costly and requires a level of staff expertise that is not often available in small cities.

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