ABSTRACT
The implementation of the strategic plans is carried out based on top management's policies, budget constraints, and the middle and lower level managers' and supervisors' ability to formulate and implement operational plans. Zero-based budgeting is a means of operating and planning where the manager has to justify each detail of the budget and show proof of why the budgetary allotment should be made. Zero-based budgeting is a good idea because it forces the manager to take a hard look at what programs are being carried out, whether or not they are being successful, and the amount of people, equipment, and other resources which are committed to the given program. Although assistance is given in planning by a central scheduling department, it is the supervisor who must use his/her skill in planning to avoid waste in the department.
