00477cam a22001457a 4500008004000000082001200040100002000052245009600072260003100168300001000199440006600209650002200275650001100297650002300308180718b1973   xxu||||| |||| 00| 0 eng d  aL1 P989  aPyhrr, Peter A.  aZero-base budgeting: a practical management tool for evaluating expensescby Peter A. Pyhrr  aNew YorkbJohn Wileyc1973  a231p.  aWiley series on systems and controls for financial management  aProgram budgeting  aBudget  aBudget in business