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Presupuesto Base Cero: Verdades y Desafíos

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Presupuesto Base Cero: Verdades y Desafíos

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About this activity

Descubre hechos y errores sobre PBC.

Created by

MAKY JACQUELINE CAB TUN
MAKY JACQUELINE CAB TUN
Mexico

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Presupuesto Base Cero: Verdades y Desafíos
 

Presupuesto Base Cero: Verdades y DesafíosOnline version

Descubre hechos y errores sobre PBC.

by MAKY JACQUELINE CAB TUN
1

Representa menor carga administrativa que el presupuesto tradicional.

2

Se utilizan paquetes de decisión para ordenar las partidas por importancia estratégica.

3

Se aplica una sola vez y no se revisa en ciclos.

4

El presupuesto base cero utiliza el presupuesto anterior como base de partida.

5

Su implementación no requiere planificación ni compromiso directivo.

6

El presupuesto base cero exige justificar cada gasto desde cero para un nuevo periodo.

7

En el PBC, los gastos se analizan en función de su valor y alineación con los objetivos estratégicos.

8

Su origen se remonta a la década de 1970 en Estados Unidos, propuesto por Peter Pyhrr.

9

El PBC ayuda a eliminar gastos innecesarios y a reasignar recursos a actividades que generan mayor impacto.

 
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