Zero-based control system: it can work in good times and in bad

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Author: Roger K. Doost
Date: June 1992
From: The CPA Journal(Vol. 62, Issue 6)
Publisher: New York State Society of Certified Public Accountants
Document Type: Article
Length: 1,470 words

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Abstract :

Zero-based control can serve as a year-round strategy for American companies trying to regain lost profitability. The strategy seeks to maximize resources by requiring suitable justification for the procurement of these resources. The zero-based control strategy requires a suitable amount of equity, cost variability and the justification of part-time and full-time hiring and marketing and advertising. Effort devoted to accounting is maintained at minimum levels through the use of accounting software with the essential basic functions. The interior design firm Interior Elegante is used to illustrate the application of the zero-based control strategy to small businesses.

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Gale Document Number: GALE|A12650275