IMPACT OF ZERO-BASED UDGETING (ZBB) ON EMPLOYEE COMMITMENT

Abstract

Zero-based budgeting is a methodology used in budgeting that aims at providing evidence for every expense done in an organization that ultimately affects the organizational performance through better decision making. Employee commitment can be enhanced through their participation in decision making and providing them opportunity for better understanding the whole procedure of the organization performance measurement. The based upon the data collected from two big cities of Pakistan, it was recognized that organizational performance can be enhanced by involving them in decision making of zero-based budgeting that will ultimately increase their commitment in the organization.