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Who among the following is the creator of Zero-Based Budgeting?

Political Science · Public Administration UGC NET January 2017 Political Science
Who among the following is the creator of Zero-Based Budgeting?
AHoover Commission
BPeter A. Pyhrr ✓ Correct
CHerbert Simon
DGuy Peters
Correct answer: (B) Peter A. Pyhrr — Peter A. Pyhrr created Zero-Based Budgeting, so the answer is Peter A. Pyhrr.
Explanation
Peter A. Pyhrr created Zero-Based Budgeting, so the answer is Peter A. Pyhrr.
He developed the technique around 1970 while working at Texas Instruments.
Zero-based budgeting requires every expense to be justified afresh in each budget cycle.
Each activity starts from a zero base, with no claim on funds based on past budgets.
Managers must show the need and cost of each function before money is allocated.
The Hoover Commission dealt with reorganising the United States executive, not this technique.
Herbert Simon worked on decision-making and Guy Peters on governance, so neither created it.

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