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Show 8monday. 13, Here to stay? i ZBB for Zero based budgeting-i- n one form or another-- is here to stay. With that line Austin and Lindberg, Ltd., a Salt Lake management consulting firm, preferred is opinion of ZBB in its monthly publication The Management Counselor. The Counselor says there are a number of reasons for believing ZBB will become a permanent feature of the management landscape. For instance, it said, budgeting as generally practiced is overdue for change. The publication maintains budgeting pro- cedures havent changed much since the administrative revolution fifty years ft ago. Also, the increasing de- pendence of corporations on sophisticated planning makes ZBB more viable than ever. Most institutions will in the future allocate resources on the basis of clearly perceived and tested intentions. Such allocation is a prime characteristic of ZBB." The Counselor points to many indications that ZBB is becoming an accepted management technique. It claims Harvards School of Business recently added the concept to its cirriculm. It noted President Carter's intention to implement ZBB in fiscal year 1979, and Congress' sunset legislation. Furthermore, the Counselor referred to a survey conducted by Allan Austin, one of the firms partners, for the American Management Association supporting the idea that more and more companies are implementing ZBB. The survey revealed of the 95 enterprises only five (six percent) have stopped using the technique. The publication noted the advantages of ZBB to an or Sereqity?. business . ASK ABOUT OUR CUSTOM DESIGNED TANKS FOR BUSINESSES AND HOMES in your ipme or office. ganization. One significant plus for ZBB was that is increases the sum of knowledge of what is going on in the By forcing manenterprise. agers to become intimately familiar with the workings of his department, ZBB becomes nqt only an advanced integrating device, but also permits newr managers to learn their responsibilities more OF LARGE CLOSED SYSTEM AQUARIA quickly. But the Counselor cautions management not to expect miracles. First, there are cer- CALL PATTY HEIRONYMUS (801)277-736- 4 constraints that become operative once ZBB is initiated. The most powerful being the fear which the technique instills in the manager's heart. Managers resist ZBB because is appears to deprive them of their control over the budgetary process. tain OUR COPY SHOP Petroleum club moves NOW pi The Petroleum and Mining Club, PMC as its owner has decided to call it, is planning a Feb. 24 opening in Arrow Press Square, Bldg. No. 2. The club was previously located next to the Hilton Inn on 6th So. Decorated with old mining photographs, a drill bit MIRACLES If von need copies of reports, proposals, or other documents, and you need them in a hurry, youve come to the right place. Because our place now has the Xerox 9200 Duplicating System. When you see how fast it turns out v f copies that look like originals, we think you'll agree, Its a Miracle!" and antique bar from the Boise Hotel, the 1800 square foot private club is owned by C.J. Santoro. Remodeling, he told the Enterprise, is running about $50,000. Santoro is trying to break the Utah steak and potato habit with seafood specialties, he said, but the staples will still be available. 3 Convenient Locations to Serve You ?8W 100 So 31 Echnfi! PI;k;i - 273 So 1300 East For adOiIi ;n,il it:!. !rt:i;i'i si p m r,t call us at 364-8-13- 1 M QJ MONDAY TUESDAY formerly Roy Rogers Family Restaurant Homemade chili and a drink (Lots of meat and cheese) REAL FOOD Cheeseburger, Fries, and a Drink (14 lb. handmade fresh hamburger) 1.09 FAST FOOD DAILY WINTER SPECIALS THURSDAY Wrangler Stew and a Drink Potato, Ground Beef Mushrooms, Peppers, Onions and Cheese) ( Baked Hot Ham and Swiss Sandwich and a Drink 1.15 1.16 53 East 3rd South 1 4 Western Fried Chicken salad and a Drink 1.44 |