<Tr> <Td> </Td> <Td> This article may require cleanup to meet Wikipedia's quality standards . The specific problem is: Article contains sentence fragments, poor punctuation, and bad paragraph structure Please help improve this article if you can . (June 2015) (Learn how and when to remove this template message) </Td> </Tr> <P> Zero - based budgeting originated in the 1970s . Many businesses will budget and plan out things to maintain financials . In the past, businesses would only look at specific things and would assume that everything is already in place and does not need to be double - checked . However, in zero - based budgeting, everything that is to be budgeted needs to be approved . Since zero - based budgeting requires an approval for budgeting, this means that budgets are started from a zero - base, with a fresh decision on everything being made every year . </P> <P> As an accounting manager for Texas Instruments, Pete Pyhrr created zero - based budgeting . In an interview by People magazine, he stated that many line items were historically and traditionally budgeted regardless of the need for the item . Mr. Pyhrr was subsequently asked by Georgia governor Jimmy Carter to manage the Georgia budget process . Pyhrr authored "Zero Based Budgeting: A Practical Management Tool for Evaluating Expenses". </P> <P> According to Peter Sarant, former director of management analysis training for the United States Civil Service Commission, ZBB is "a technique which complements and links to existing planning, budgeting and review processes . It identifies alternative and efficient methods of utilizing limited resources . It is a flexible management approach which provides a credible rationale for reallocating resources by focusing on a systematic review and justification of the funding and performance levels of current programs ." </P>

Who has given the view of development of zero based budgeting