Question

Peter Phyrr developed this technique :

• A. PPBS
• B. Zero Based Budgeting
• C. Performance Budget
• D. Line by line Budget

Answer 1

Answer:

B. Zero Based Budgeting

Peter Pyhrr was a manager at Texas Instruments in Dallas, Texas, who developed the idea of zero-based budgeting (ZBB). He used ZBB successfully at Texas Instruments in the 1960s and authored an influential 1970 article in Harvard Business Review.