A Study of Zero-Based Budgeting in the Athletic Department at Kalamazoo College
Vandenberg, Kevin E.
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In the past ten years, zero-based budgeting has developed into a very useful and helpful instrument for many institutions who are seeking better ut1iization of their resources, more specifically, scarce funds. Many institutions end corporations have implemented this type of system with much success. The important things to remember when implementing a system such as this are the detailed planning that goes into process and the sequential procedures that must be followed in order to insure proper organization. The involvement of everyone in to the system is included in to this process, whereas in other budgeting systems, there is little involvement of top executives while huge workloads were placed on the 'lower-level officials'. The process begins with the organization of the institution's mission statement and the main objectives behind it. This mission statement is kept in mind when developing departmental goals end various decision packages. After the packages are developed, they are ranked in order of importance and then sent to the budget director for approval and proper funding. Once the budget cycle has been completed, program evaluation is carried out by the coaches and the athletic director, then followed up with a meeting with the budget director. During this meeting, decisions are made on the effectiveness and the proficiency of the system. When the evaluation is complete, the institution decides if the system will be incorporated into the next budget cycle or discontinued (some institutions may use the zero-based system every two or three years in order to get 'back on track'). One of the goals of this Senior Individualized Project is that the administration and physical education department at Kalamazoo College will be able to read this paper with ease and understand the concepts behind the zero-based system. Once this is accomplished, I hope the administration will make any adjustments they feel necessary and initiate the zero-based system the following year. This project is designed to set the framework for the implementation of the zero-based system. With this framework and background information, the institution should be able to implement this type of budgeting system with little effort if they choose to do so. At first, the zero-based budgeting system may seem somewhat frustrating end complicated. It may be difficult in some aspects, but if this project is read and understood thoroughly, and the procedure manual is followed, the implementation of the system will not be very difficult. Of course there will be problems in the beginning, and it will take awhile for people to familiarize themselves with it, but when the ball gets rolling, the benefits and advantages of the zero-based system will surface. Before these benefits can be seen, there will be a lot of trying times and impatient moments. That is why patience and persistence need to be exercised while implementing and carrying out this budgeting system.