ZBB, MBO, PPB and their effectiveness within the planning/marketing process
研究了零基预算、目标管理和规划计划预算这三种管理技术在企业及政府机构中失败的原因，指出它们应作为规划/营销过程的一部分而非替代品，并需根据过程调整才能有效发挥作用。
Abstract Substantial attention has recently been focused on the reported failures of zero‐base budgeting (ZBB), management by objectives (MBO), and planning, programming, and budgeting (PPB) as management techniques for corporations as well as governmental agencies. This writer has determined that these failures occur because the ZBB, MBO, and PPB techniques are used in lieu of an integrated planning/marketing process and fail to recognize the process or the limitations and scope of these techniques. The techniques can and do work well where they are treated as part of, rather than as a substitute for, the planning/marketing process, and are modified to function efficiently within the process. All elements of the planning/marketing process must be given a fair share of attention if the profit or non‐profit enterprise is to succeed.