Covers all aspects of the background, process and implementation of zero base budgeting, by one of its principal practitioners. In addition to the process of creating "decision packages" and ranking them, the author covers other elements of maximizing a successful process: sparking innovation among the rank and file, the role of top management, and "selling" both the ZBB process, and the creative ideas it often fosters. It appendices also include an extensive bibliography, sample forms from various organizations who have tried it, and a article by then President Carter.