title: Should hospitals use zero-base planning and budgeting?
abstract: Since most hospital programs are not discretionary, they cannot be successfully evaluated by the "decision package" methodology of ZBPD. For carefully selected hospital services, however, ZBPD may be an effective tool.
mesh_terms: D002017:Budgets / Q000379:methods*; D003361:Cost Allocation; D003362:Cost-Benefit Analysis; D003657:Decision Making; D004526:Efficiency; D005376:Financial Management / Q000379:methods*; D006739:Hospital Administration; D006801:Humans