A Proposed Conceptual Model for the Integration of Zero-Base Budgeting into the Resource Management System at the Base Level.

A major impact of zero-base budgeting ZBB in the Air Force will be on the role of the base-level managers. The problem for the Air Force is to integrate the philosophy of centralized planning, programming and budgeting with the concept of operating management participation in a bottom-up ZBB process. The objective of this research is to develop a conceptual model of ZBB as it could be applied at base level in the Air Force and to provide support for the appropriateness of the proposed model by using an opinion survey of base-level responsibility center managers and resource advisors. A conceptual model is presented and results of the opinion survey are used to validate aspects of the model. The opinion survey also included questions pertaining solely to the attitudes of the base-level managers toward the zero-base budgeting process. The conclusion of the research is that, while there are several problems in the implementation of ZBB at base level, the responsible center managers and resource advisors can perform the functions required by ZBB. The proposed model was supported in part by the results of the survey. Recommendations and areas for further study are presented. Author