What are the advantages and disadvantages of conventional budgeting versus zero-based budgeting?
What are the advantages and disadvantages of conventional budgeting versus zero-based budgeting? The Housekeeping Service department of Ruger Clinic, a multispecialty practice in Toledo, Ohio, had $100,000 in direct costs in 2007. These costs must be allocated to Ruger’s three revenue-producing patient services departments using the direct method. Two cost drivers are under consideration: […]