000			00780nam a2200265Ia 4500
003			HQRS
005			20180625000149.0
008			150617s2014 xx 000 0 eng d
020			_a047170234X
040			_aHQRS _beng _cHQRS
041			_heng
100			_aPyhrr, Peter A.
245			_aZero-base budgeting: _ba practical management tool for evaluating expenses
260			_aNew York: _bJohn Wiley, _c1973
300			_axv, 231p.; _c23cm.
440			_aWiley series on systems and controls for finance management; ed. by Robert L. Shultis
500			_aIncludes index
650			_aBudget
650			_aPublic finance
650			_aZero-base budgeting
650			_aProgram budgeting
650			_aFinancial management
365			_aINR
942			_2udc _cBK
999			_c9136 _d9136