Zero‐Base Budgeting:A Tool for Cutting Back Available to Purchase

There are advantages and disadvantages to using zero‐base budgeting (ZBB) in a library. ZBB provides an operating, planning, and budgeting process for managers. Although ZBB is a time‐consuming process, it has advantages even when its success is questionable. A review of the strengths and weaknesses of this process is presented. Readers can then decide whether to try ZBB in their own libraries.