A Study on the Cases of Abrupt Shifting from Conventional Budgeting to Zero Based Budgeting (ZBB) under Covid 19 Pandemic Situation in the Small Scale Packaged Food Industry and Small Scale Natural Resource Industry in India

Authors

  • Ravindhar Vadapalli Professor of Finance, Vellore Institute of Technology, AP Campus, Amaravathi

DOI:

https://doi.org/10.33516/maj.v56i6.30-33p

Keywords:

No Keywords.

Abstract

Zero Based Budgeting (ZBB) has replaced the Conventional Budgeting in many organizations as COVID-19 Pandemic abruptly emerged and disturbed the Conventional Budgeting and the indicative Estimates. In the case of the Small – Scale Packaged Food Industry and Small -Scale Natural Resource Industry in India had to resort to ad-hoc budgetary enhancements or reductions or / and completely shifting to Zero Based Budgeting (ZBB) in order to review and ranking of Decision Packages more efficiently under pandemic triggered uncertain business environment.

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Published

2021-06-30

How to Cite

Vadapalli, R. (2021). A Study on the Cases of Abrupt Shifting from Conventional Budgeting to Zero Based Budgeting (ZBB) under Covid 19 Pandemic Situation in the Small Scale Packaged Food Industry and Small Scale Natural Resource Industry in India. The Management Accountant Journal, 56(6), 30–33. https://doi.org/10.33516/maj.v56i6.30-33p

Issue

Section

Cover Story

References

Peter A Phyr, Zero- Base Budgeting, Wiley, New York, 1970.

Leonard Merewit and Stephen Sosnick†The Budget New Clothes†– “Markhamâ€, Chicago, 1971.

David Lieninger and Rolland C. Wong, “ZBB in Texas Management†Management Information Report, Volume VIII, No.49, April, 1976.

Bharol, CR, “The Budget as a tool of R&D Managementâ€, Management and Labour Studies Vol.15, No.4 October 1990, pp 180-189.

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