"Chapter 11: Budget Development"
Author: Gardiner, William S.
Published In: Facilities Management: A Manual for Plant Administration, second edition
Date: 1989
Presents overview of higher education budgeting methods, including incremental budgeting, formula budgeting, and zero base budgeting; principles of good budgeting, including the preparation, implementation, and control processes; and budgeting for capital items. Appendix is "Application of the Zero-Based Technique" by Ronald R. Blickhahn.
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