<P> 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 '' . </P>
<P> 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 '' . </P>
who has given the view of development of zero based budgeting
who has given the view of development of zero based budgeting
an accounting manager for Texas Instruments , Pete Pyhrr
an accounting manager for Texas Instruments , Pete Pyhrr