Zero-depending cost management (ZBB). Preferred regarding 1950s and 1960s, ZBB first started on assumption that the university system starts out annual which have a good « brush record. » Therefore, for every single mode, program, and you can department must validate its expenditures a year, related all costs so you’re able to program objectives and goals to get rid of habitual expenses. Because so many costs, for example tenured teachers’ salaries and you can pros, is actually « fixed » around the annual finances, and since the fresh software are so cutting-edge, zero-centered cost management grows more a training than just a practical truth.