Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
|Types of Appropriation Budgets|
|Type||Basis of Budget Amount|
|Incremental||Last year’s budget plus an increment.|
|Priority Incremental||Last year’s budget plus an increment, but includes the manager’s priority of increases and possible decreases by activity.|
|Zero Based||Manager must supply detailed justification for the entire budget each budget period. In practice few budgets were ever zero based. Eighty percent based is more common.|
See the Zero Based Budgeting Section for a related Bibliography.