期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2011
卷号：1
期号：2
页码：46-53
语种：English
出版社：Sohar University, Oman and American University of Kuwait
摘要：Zero-based budgeting is a methodology used in budgeting that aims at providing evidence for every expense done in an organization that ultimately affects the organizational performance through better decision making. Employee commitment can be enhanced through their participation in decision making and providing them opportunity for better understanding the whole procedure of the organization performance measurement. The based upon the data collected from two big cities of Pakistan, it was recognized that organizational performance can be enhanced by involving them in decision making of zero-based budgeting that will ultimately increase their commitment in the organization.
