NCJ Number
65451
Journal
Security World Volume: 17 Issue: 2 Dated: (FEBRUARY 1980) Pages: 27-30
Date Published
1980
Length
4 pages
Annotation
THIS DISCUSSION OF ZERO-BASED BUDGETING (ZBB) DESCRIBES AND ANALYZES HOW IT CAN BE APPLIED IN SECURITY PROGRAMS.
Abstract
REDUCED TO ITS PROCEDURAL ESSENTIALS, ZERO-BASED BUDGETING IS A LOGICAL APPROACH TO SPENDING DECISIONS DEMANDING COST JUSTIFICATION OF SEVERAL ALTERNATIVE APPROACHES AGAINST AN ESTABLISHED STRATEGIC NEED. ZBB REQUIRES EACH MANAGER TO JUSTIFY HIS ENTIRE BUDGET REQUEST IN DETAIL FROM A ZERO BASE. ALL ACTIVITIES MUST BE IDENTIFIED IN DECISION PACKAGES THAT ARE THEN EVALUATED BY SYSTEMATIC ANALYSIS AND RANKED IN ORDER OF IMPORTANCE. BY FORCING A MANAGER TO GO TO ZERO BASE REGULARLY AND SYSTEMATICALLY, INNOVATION IS FOSTERED BY REQUIRING THE IDENTIFICATION OF MORE COST-EFFECTIVE ALTERNATIVE WAYS (DECISION PACKAGES). IN PREPARING A DECISION PACKAGE, ALL ACTIVITIES ARE IDENTIFIED WITH SEVERAL ALTERNATIVE PACKAGES, EACH DESCRIBING A DIFFERENT LEVEL OF EFFORT. UNDER ZBB, THE SECURITY FUNCTION WILL HAVE TO BE ANALYZED AS WILL TERMINOLOGY AND ASSUMPTIONS ABOUT SECURITY. HOW WELL SECURITY PROGRAMS OPERATE DETERMINES HOW WELL THE DEPARTMENT FUNCTIONS. AN ORGANIZATIONAL CHART CAN DETERMINE ORGANIZATION STRUCTURE AND INTERFACE; THE WORK BREAKDOWN STRUCTURE (WBS), A SYSTEMS APPROACH, DESCRIBES THOSE JOBS THAT MUST BE DONE TO ACCOMPLISH A JOB OR GOAL WITHIN A GIVEN TIME FRAME, WORK PACKAGES DEFINE THE INDIVIDUAL TASK REQUIRED TO BE PERFORMED ON EACH SHIFT BY POST OR ROUTE DESIGNATION, A TASK DESCRIPTION DEFINES EACH TASK ASSIGNED TO THE POST/ROUTE, WHEREAS COST ACCOUNTS DESCRIBE COST OF PERSONNEL, EXPLODED TO COVER ALL TAXES, BENEFITS, ETC. OTHER MANAGEMENT TOOLS USED IN ZZB INCLUDE PROJECT /DEPARTMENT BUDGETS, PROGRAM REPORTS, AND DESIGN REVIEWS (PROPOSALS). THE CHALLENGE OF ZBB IS ORGANIZATION AND MANAGEMENT, ITS GOAL IS COST EFFECTIVENESS. FIGURES ARE PROVIDED. (MJW)