MODELI BUDžETIRANjA SA NULTOM POLAZNOM OSNOVOM

Abstract

Zero-based budgeting represents one of the least frequently used models of planning and structuring budget spending, at least when it comes to the classic theoretical concept of this budgetary technique. The reason for this should be sought in the ambitious requirements that this budgetary technique immanently places before budget managers, which drastically increase the scope of work of budgetary and nonbudgetary administration in the processes of periodic financial planning. In this paper, the author will point out the multitude of types of budgeting from scratch that have been born from the practice of public budgeting, as well as the dimension of their deviation from the initial (classical) type of this budget model. The author considers these questions important since the general criticism of budgeting from scratch is often reduced to arguments that can only be linked to individual varieties, which unjustifiably overshadows some good conceptual solutions in the field of financial planning that were promoted within the initial model of this budgeting technique.