This thesis concerns with critical evaluation of zero-base budgeting and case study for its actual application in a local setting.
The feasibility of zero-base budgeting is analysed through the case study of newly founded research institute, Korea Telecommunications Research Institute.
The following factors are found to be prerequisite for its successful implementation of zero-base budgeting; 1) initiative or support of top management 2) well planned education and training in preparation stage and 3) general guideline for decision unit identification and the development of decision packages. Above results coincide with the findings of critical evaluation of zero-base budgeting through literature review.
To conclude, zero-base budgeting may be inappropriate as a budgeting technique to the present budgeting situation in Korea because expansion seems to be more important than efficiency due to rapid economic growth.
However the philosophy and cost consciousness of zero-base budgeting is valuable and useful even at present moment. Considering that many public service organization including Government recognize the need of better budgeting technique and private organizations pay growing attention to the efficiency, the usefulness of zero-base budgeting will become greater than ever.
本 論文은 零点基準豫算制度의 韓國適用 可能性에 關한 硏究이다. 本 論文은 크게 두 部分으로 構成되어 있다. 먼저 文獻調査를 通하여 零点基準豫算制度의 槪念과 導入節次 및 그 方法을 調査하여 分析·評價하였다. 다음 韓國通信技術硏究所를 對象으로 事例硏究를 행함으로써 具體的으로 零点基準豫算制度의 韓國適用 可能性을 評價하였다.
硏究結果 零点基準豫算制度가 우리나라에 成功的으로 定着되기 위해서는 能率이 切實한 組織體에서 그 特性에 맞게 考案된 導入節次에 따라, 最高經營者의 强力한 리더쉽下에 導入되어야 한다는 結論을 얻을 수 있었다.
現在 韓國과 같은 諸般與件下에서는 零点基準豫算制度의 導入이 時機尙早이나 最小限 零点基準豫算制度에 立脚한 經營哲學이나 原價意識은 必要할 것이다. 다만 앞으로 能率 問題가 成長에 優先할 때 그 利用價値는 점점 더 높아질 것이다.
