Renesans koncepcji budżetowania od zera
The Renaissance of Zero-Base Budgeting

Summary/Abstract: Purpose – The main aim of this paper is the critical analysis of new approach to zero-based budgeting. This concept of budgeting, over 40 years after its creation, is enjoying a renaissance. There are discussed the dissatisfaction of traditional budgeting, the brief history of zero-base budgeting, the zero-base budgeting process and new approach to this concept. Design/methodology/approach – Literature review, deduction. Findings – Zero-base budgeting is an interesting alternative to traditional budgeting. Zero-base budgeting means to plan company activity “from scratch” – from zero. It is not only a powerful tool for cost management and continuous improvement, but unique mind-set shift that upends managers default assumptions. Originality/value – Zero-base budgeting is an another concept that emphasizes the changes in operational planning of enterprise activity nowadays.

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