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Volume :7 Issue : 27 1981      Add To Cart                                                                    Download

AN ANALYTICAL STUDY OF ZERO-BASE BUDGETINGWITH REFERENCE TO THE APPLICATION IN KUWAIT COMPANIES

Auther : Dr. Mohamed M. Khairy

 

         The use of Zero-Base Budgeting as an accounting technique and at the same time, as a management tool has become increasingly popular in the American Corporate Companies since the early 1970s.  As with many new techniques the proponents of Zero-Base Budgeting are very vocal in stressing the advantages in using the technique.

         In this research, the author provides a critical analysis of the value of the technique by giving a consideration to its pros and cons.  The review of literature and the analysis indicate that Zero-base Budgeting is not a panacea, but it can increase the usefulness of the budgeting process and also increase the possibilities of rationalizing process and also increase the possibilities of rationalizing the allocation of resources in the discretionary area of an organization.

          The result of the research indicates that corporate companies in Kuwait do not use this technique.  Furthermore, no clear ideas about both the conceptual and practical aspects of the technique were found.  The author discussed the possibility of applying the technique in Kuwaiti companies, and pointed to both the positive and negative factors affecting its application.

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May 18, 2017

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