MANAGEMENT AND ACCOUNTING WEB
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CHAPTER 9
SUPPLEMENTAL EXHIBIT
TYPES OF APPROPRIATION BUDGETS

 TYPE

BASIS OF BUDGET AMOUNT

 INCREMENTAL

 Last year’s budget plus an increment.
 PRIORITY INCREMENTAL Last year’s budget plus an increment, but includes the manager’s priority of increases and possible decreases by activity.
 ZERO BASED

Manager must supply detailed justification for the entire budget each budget period.

In practice few budgets were ever zero based. Eighty percent based is more common.

 

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