TERMIUM Plus®

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ZERO-BASE BUDGET [1 record]

Record 1 2005-09-01

English

Subject field(s)
  • Public Sector Budgeting
  • Financial and Budgetary Management
DEF

A budget that requires all levels of management to start from zero and estimate budget data as if there had been no previous activities in their unit.

Key term(s)
  • ZBB

French

Domaine(s)
  • Budget des collectivités publiques
  • Gestion budgétaire et financière
CONT

Le budget base zéro (BBZ) repart à zéro lors de chaque exercice budgétaire car il s'agit de justifier chacun des montants du budget en se conformant à une procédure assez stricte.

OBS

On utilise «base zéro» de préférence à «à base zéro».

Spanish

Campo(s) temático(s)
  • Presupuestación del sector público
  • Gestión presupuestaria y financiera
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