who gave the concept of zero based budgeting
Zero-based budgeting 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".[1]