المستخلص: |
This study aims to illustrate the fundamental necessary requirements to implement the Zero-Based Budget (ZBB) in the municipalities of Gaza Strip. To fulfill the objectives of the study and to find answers to the question raised, the researcher followed the analytical descriptive approach. Required data were collected by questionnaire 120 questionnaires were distributed into 20 municipalities. only 100 questionnaires were returned and accepted (about 83% of distributed questionnaires). The most important finding of the study is that the municipalities of Gaza Strip have the basic requirements to apply zero based budget, and that the accurate and precise implementation of ZBB, as planned, would lead to reduce expenditures of the municipalities in Gaza Strip. The study recommends that it is necessary to implement ZBB in the municipalities of Gaza Strip: existing integrit of the information system leads to get precise details about cost, activity performance, and help to measure performance.
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