International Journal of Research and Innovation in Social Science (IJRISS) |Volume III, Issue VI, June 2019|ISSN 2454-6186

Comparative Analysis of Zero-Based Budgeting and

Incremental Budgeting Techniques of Government
Performance in Nigeria
Sunny B. Beredugo1, Joseph. U. B. Azubike1 & Emmanuel E.Okon2
1
Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture, Umudike, Abia State,
Nigeria
2
Department of Business Management, University of Calabar Cross River State, Nigeria

Abstract:-The study revolves on the comparative analysis of zero- budget is usually quantified in monetary terms, prepared and
based budgeting and incremental budgeting techniques of approved prior to a defined period of time, showing planned
government performance in Nigeria. The incremental budgeting incomes, expenditure and capital required for the attainment
applications in Nigeria have witnessed several frivolous of a specific objective. Additionally, the most complicated
expenditures in the budget that does not stand any reasoning or
type of budget is a government budget, which is a plan for the
logic.The arrays of unjustifiable expenses on the incremental
budgeting are quite devastating, zero-based budgeting is also collection and expenditure of monies needed to carry out the
costly.The study evaluated if there is a significant difference social, military and economic policies of an administration
between the applications of zero-based budgeting and (Fisher, 2008).
incremental budgeting techniques of time consumed, allocation of
resources among others. The study was conducted within the
However, there exist plethora of budgeting techniques and
budget units of selected federal government’s Ministries, their unique features on government performance have
Department and Agencies (MDGs) in Cross River and Akwa- attracted fierce and counter-contributions on their
Ibom States. The MDGs chosen include University of Calabar, applications. According to Adams (2009), the various
and its teaching hospital; the University of Uyo and its teaching budgeting techniques include: Zero-based budgeting;
hospital; Federal Airport Authority of Nigeria in Calabar, incremental budgeting; continuous budgeting; and planning,
Federal Metrological Agency, Uyo. A sample size of 239 staff programme and budgeting systems and among others etc.
members was used. Two hypotheses were tested using the
analysis of variance and the independent t-test and it was Zero-based budgeting (ZBB) is a budgeting process that
discovered that there is a significant difference between them allocates funding based on program efficiency and necessity
except of the innovative means of reducing cost that is associated rather than budget history. It set the tone to review every
with the budget; whereas, there is no significant differences program and expenditure at the beginning of each budget
between Zero-based and incremental budgeting technique cycle and must justify each line item in order to receive
government performances. It was therefore recommended that funding (Deloitte, 2015).ZBB always begins the new budget
budgeting staff should be adequately trained in order to save
time and cost in the future budgetary process. Cost incurred on
from an established point of zero. Instead of starting off with
the zero-based techniques should be curtailed and reduced to last period's budget and adding or subtracting from it, you
barest minimal and possibly used for economic development begin with zero, and then go through every expense that
rather than for budget procedure. government will incur during the course of its activities. This
budgeting method utilizes much more detail and makes MDAs
Keywords: Zero-based budgeting, incremental budgeting, time
consumed, allocation of resources, ease of preparation,
accountable for their revenue and expenditure.
innovation Incremental budgeting on the other hand begins with the
budget from the last period. Once there is an established
I. INTRODUCTION starting point, if a department needs more money than the
previous budget, they have to be able to justify the extra
T he reliance of government performance on budgeting
techniques in Nigeria, just like any other country in the
world has continued unabatedly. As a planning document, a
expenses. Also, if you do not use your budget, then the next
period's budget will be reduced. The budgetary performance
of government rest on the base for budgeting, time consumed
budget enables businesses, governments, private
in the preparation of the budget, allocation of resources, ease
organizations, and households to set priorities and monitor
of preparation, innovation and training need of budgeting
progress toward selected goals.
process.
A budget is generally used as a tool to formulate intelligent
Recently, in 2016 the Federal Government of Nigeria changed
decisions on the management and growth of any
from the incremental budgeting to ZBB technique, even when
organization.Dandago and Tijjani (2005) also added that the

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International Journal of Research and Innovation in Social Science (IJRISS) |Volume III, Issue VI, June 2019|ISSN 2454-6186

it means that the latter is time consuming because it was is used to provide requisite guidelines to arrive at a
prepared from the scratch and requires deep analysis, complex predetermined goal. Budget also represents a plan,
calculations, special skills and knowledge to prepare, all of communication and control tools by ensuring that adequate
which is also costly to the government. In comparison, the answers are provided for questions of what, when and how a
incremental budgeting applications in Nigeria have witnessed goal is to be achieved. As such, it specifies how resources,
several frivolous expenditure in the budget that does not stand especially time or money, will be allocated or spent during a
any reasoning and logic such as the 732 million naira that was particular period or fiscal year. In a similar vein, budget is a
budgeted for food in the presidency; and over 826 million forecast, standard, or even prediction depending on the nature
Naira for rehabilitation of villa facilities; over 27 million of the organization (Abdullahi, 2011).
Naira daily for newspapersfor federal government offices. The
According to Shim (2005: 23) “budget could therefore be
arrays of unjustifiable expenses on the incremental budgeting
summarized as conscious and objective financial and related
are quite devastating as presumed from relevant quarters
non-financial plans and guidelines of an organization to
(Iloani, 2015).
achieve a specified level of policy instrument for organizing
ZBB is especially adapted to discretionary cost areas in which and articulating governmental goals and objectives often
service and support are the primary outputs. It is this expressed in terms of programmes and projects usually
characteristic that has attracted the interest of government accompanied by a financial plan and the instruments for not
officials, as most expenditures of government can be classified only attaining pre-determined goals but also for imposing
as discretionary in nature. checks and balances on the relationship between government
and the governed”. Howbeit, budget has distinct techniques
ZBB is a method of budgeting that requires management to
and of relevant importance to this article are zero-based
take a fresh look at all activities and programmes each year
budgeting techniques and incremental budgeting techniques
rather than on last year‟s budget. It begins with the assumption
being the two predominantly used techniques in Nigeria.
that the system starts out yearly with a clean slate. According
to Hartman (2010), ZBB is an approach of planning and Incremental Budgeting System and Performance
decision making which reverses the working process of
Before any annual budget in a government could be
traditional budgeting. Thus, each programme or decision
contemplated or prepared, a base of such budget must be
package has to be justified annually, relating all costs to
established from where the process will commence. With the
system goals and objectives (on the basis of cost-benefit
base, common starting point for the preparation of the coming
analysis) to avoid habitual spending. The implication for this
year budget is the current year‟s budget, incorporating the
is that, in ZBB every line item of the budget must be approved
current level of operating activity and current budgeted
unlike traditional incremental budgeting which only the
allowances for current activities. These are then adjusted for
changes (variances versus past years) are approved. Also,
expected changes that may likely occur during the next year.
ZBB forces comparison and choice among programme and
This approach is referred to as incremental or traditional
activities which are often difficult to compare adequately
budgeting. This is because the budget processes is concern
(Idio, 2011). This makes ZBB more as an exercise than a
mainly with the increment (and hardly decreases) in
practical reality when considering the complexity of the
operations or expenditure which would take place during the
programmes of most MDGs likes the universities & teaching
next budget year (Watoseniyi, 1999).
hospitals and the fixed nature of costs across annual budgets.
Abdullahi (2011) sees incremental budgeting system as a
Objectives of the study
budget prepared using a previous period‟s budget or actual
- To evaluate if there is a significant difference performance as a basis with incremental amounts added for
between the applications of Zero-based budgeting the new budget period. The system is only seen as a tradition,
and incremental budgeting techniques of time no more. He added that Incremental budgeting always begins
consumed, allocation of resources, ease of with the budget from the last period. Once there is an
preparation, innovation and the training need on the established starting point, if a department needs more money
budgeting process of the federal government of than the previous budget, they have to be able to justify the
Nigeria. extra expenses. Also, if you do not use your budget, then the
- To examine if there is a significant difference of next period's budget will be reduced. This type of budgeting
government performance in the pre and post zero- often leads to wasteful spending by employees because they
based budgeting techniques implementations in do not want to lose their budget.
Nigeria.
Abdullahi (2007) confirms that the incremental budgeting
II. LITERATURE REVIEW AND THEORETICAL approach is used extensively in government parastatals
FRAMEWORK because of its simplicity. However, he criticizes the system as
having a problem of not being efficiency based and seems to
Budgeting plays a predominant role in the actualization of
transfer the problem of the previous financial year into the
government businesses. This is because it is a frame-work that
next because of the use of the same parameters on yearly

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International Journal of Research and Innovation in Social Science (IJRISS) |Volume III, Issue VI, June 2019|ISSN 2454-6186

basis. In line with this problem, Abdullahi (2011) also states essential role in the financial analysis and decision making by
that the approach fails to take into account changing the management of an organization, government or private
circumstances, and encourages spending up to the budget to sector. When implementable standards are put in place, taking
ensure a reasonable allocation in the next period. Dandago and into consideration wastage and other losses, and the actual
Tijjani (2005) and ICAN, (2006) also state that the budgeting performance deviates positively or negatively from the
system lacks budget expertise, no evaluation of alternatives, predetermined level of performance, then there will be a
flexible budgeting is ignored and that future cost implication question of why budget or expenditure variance (ICAN,
is equally ignored. All these definitions and views failed to 2006). The basic concept of variance is simply the difference
address issue on the budget performance with which to between actual costs incurred/revenue generated and standard
measure the level of implementation. or budgeted costs/revenue applied to an activity or service
process in a period. What will the management do if variance
Performance in budget is not as simple as it sounds because
has been established? First, the management should recognize
people often mean different things when they talk about
that the variances are only a starting point, a clue for
performance generally. Hunger and Wheelan (1997) define
investigation and secondly, from the view point of control.
performance as the end result of activity and the appropriate
These variances should be measured as soon as possible. The
measure selected to assess corporate performance is
longer the delay, the staler would be the data and the fewer the
considered to depend on the type of organization to be
opportunities for corrections (Horgren, Datar, Foster, Rajan &
evaluated and the objectives to be achieved through that
Ittner, 2008).
evaluation. Authors like Walden (2007); Ellis-Christensen
(2010) and Beredugo, Igbeng and Eze (2013)believe that Zero- based budgeting and performance
Performance measurement include: i) the use of statistical
Zero- based budgeting is a method of budgeting in which all
evidence to determine progress toward specific defined
expenses must be justified for each new period. Zero-
organizational objectives and (ii) the process of developing
based budgeting starts from a „zero base‟ and every function
measurable indicators that can be systematically tracked to
within an organisation areanalysed for its needs and costs.
assess progress made in achieving predetermined goals and
Meaning that all project of the Ministries, Department and
using such indicators to assess progress in achieving these
Agencies (MDAs) will be treated as „new‟ and as such each
goals. Performance measurement in budget could therefore be
project will have to put forth reasons to buttress its importance
described as the process whereby a focused organization
before it is funded.This is because any organization without
establishes parameters within which budgeted goals and
goal, performance or production would lack directions,
objectives are compared through resource inputs and control
problems are unforeseen, and therefore result will be hard to
with a view to achieving them and improving future
interpret (Horgren, et. al., 2008).Planning involves objective
objectives.
and result oriented thinking well ahead, taken into
Stakeholders expect the accruing revenue to expend properly consideration known and unknown variable factors. Budget is
and pragmatically, in a well-thought manner as well as in line therefore a formal expression of an organizational plan. As
with the ideals of strategic management (Igbeng, Beredugo & such, the milestones for gauging their progress via budgeting
Adu, 2015). are spelt out; that is the financial and business plans are
integrated as a basis for allocating resources and setting
Performance measurement indicator in this type of study will
priorities (Effiong & Beredugo, 2015).
involve comparing of approved budget with the achievements
for any variation that may occur. However, the more attractive Apart from improved cost control and better allocation of
area in any budget implementation and performance is resources, Zero Based Budgeting has the following important
expenditure and its control. Expenditure is said to be advantages: (l) It gives insight to management in proving
controllable if the management has discretion in choosing to answers to the following question: 'what do our overhead
incur it or can significantly influence its amount within a department produce? What should we produce, and at what
given, usually short period of time (Cokins& Lin, 2005). The cost?' (2) It leads unavoidably to the question such as 'what is
purpose of expenditure control is to maintain a cost of a our strategy, and what do we want to achieve?' (3)It assistsall
product or service to within a realistic standard. Expenditure the company's managers to think clearly about purpose of their
control involves all methodologies of controlling costs for work and their interdependence with other departments. As
efficient utilization of resources to achieve the objective of an such the resulting budget is well justified and aligned to
organization. It therefore becomes a process and any devising strategy, supports cost reduction and improves operational
techniques that will continually guide and monitor expenditure efficiency (Deloitee, 2015),and also ensure adequate public
that could give rise to immediate control action by accountability (Igbeng, Beredugo & Adu, 2015).
management for effective measurement and corrections.
Differences between Zero-based budgeting and Incremental
For expenditure control and measure for budget performance budgeting
evaluation, standard costing and variance analysis are
Zero-based budgeting and incremental budgeting are the two
exceptionally important tools because they reveal and play
most commonly used methods of budgeting that have been

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International Journal of Research and Innovation in Social Science (IJRISS) |Volume III, Issue VI, June 2019|ISSN 2454-6186

implemented by the Nigerian government. Both methods are III. RESEARCH METHODOLOGY
unique and are different from each other in many ways. Zero-
The study adopts the survey research design. This approach
based budgeting is a technique where current year‟s budget is
enables the researcher to elicit information via the research
prepared from the scratch taking the base as zero, whereas
questionnaire on respondents‟ inclination on both zero-based
incremental budgeting technique is prepared making changes
and incremental budgeting. It was conducted within the
in the past year‟s budget. The changes are in the form of
budget units of selected federal government‟s Ministries,
addition or reduction of expenses to last year‟s
Department and Agencies (MDGs) in Cross River and Akwa-
budget(Abdullahi, 2011).
Ibom States. The MDGs chosen include:the University of
The differences between both techniques based on the Calabar, and its teaching hospital; the University of Uyo and
allocation of resources also shows that zero-based budgeting its teaching hospital; Federal Airport Authority of Nigeria in
particular allocated more resources to the most critical and Calabar, Federal Metrological Agency, Uyo. The estimated
essential activities or unit that is most beneficial to staff member of the budget units in the various selected
government. In other words, allocations are prioritized, MDGS is 239. The questionnaire used was developed on a
whereas, incremental budgeting does not give priority to any five-point Likert scale. This number was adequate for the
aspect but simply adjust the preceding year‟s budget (Adams, study and was subsequently used as the sample size. To test
2009). the stated hypotheses both analysis of variance and
population-t-test were used for the study.
The risk rewards of budgeting are adequately evaluated
together with the elimination of wasteful expense that is often IV. DATA PRESENTATION AND ANALYSIS
associated with incremental budgeting. In zero-based
The following represent hypotheses that were tested in
budgeting all inefficient application of funds is adequately
fulfillment of the objectives of this study:
curtailed. The social use of fund and the inculcation of
creative means of reduces cost are imbedded in the zero-based H01: There is no significant difference between the
budgeting which cannot be found in incremental budgeting. applications of Zero-based budgeting and
Conversely, in terms of budget timing, it takes more time to incremental budgeting techniques of time consumed
arrive at a zero based budget, unlike incremental budget that and allocation of resources, ease of preparation,
requires little time and cost in arriving at a valid budget for a innovation and the training need on the budgeting
fiscal year. process ofthe federal government of Nigeria.
H02: There is a significant difference in thegovernment
performance between the pre and post zero-based
budgeting in Nigeria.
Hypothesis one

Table 1: AVONA Table

N Mean Std. Deviation Std. Error F Sig.

Time_consumed Zero-based 105 3.0476 1.31105 .12795 4.299 .039
Incremental budget 134 2.7015 1.25674 .10857
Total 239 2.8536 1.28970 .08342
Alloc_of_Resour Zero-based 105 2.7143 1.40544 .13716 4.835 .029
Incremental budget 134 2.3358 1.25023 .10800
Total 239 2.5021 1.33119 .08611
Ease_of_prepa Zero-based 105 3.2667 1.44958 .14146
Incremental budget 134 2.5970 1.32710 .11464 13.819 .000
Total 239 2.8912 1.41892 .09178
Innovation Zero-based 105 3.2190 1.11787 .10909 .181 .671
Incremental budget 134 3.1567 1.12960 .09758
Total 239 3.1841 1.12253 .07261
traing_need Zero-based 105 3.0095 1.44445 .14096 22.386 .000
Incremental budget 134 2.1642 1.31042 .11320
Total 239 2.5356 1.43112 .09257

Source: SPSS output, 2018

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International Journal of Research and Innovation in Social Science (IJRISS) |Volume III, Issue VI, June 2019|ISSN 2454-6186

The analysis of variance tests of significance was conducted innovation through the reduction of cost in the federal
using the f-statistics. The F-statistics value of 4.299 with a government budgetary process [Fcal=.181 exact Probability
significant value of .039,reveals that there is a significant (Sig) = 0.671]. ]. H0 is therefore accepted and H1 rejected.
difference between zero-based budgeting and incremental Result on training needs shows that there is a significant
budgeting on time consumed in the budgetary process. H1 is difference between zero-based budgeting and incremental
therefore accepted. In term of favorable allocation of budgeting on the training needs in the federal government
resources, there is also a significant different between zero- budgetary process [Fcal=22.386 exact Probability (Sig) =
based budgeting and incremental budgeting on the allocation 0.000]. H1 is therefore accepted and H0 rejected.
of resources in budgetary process [Fcal=4.835 exact
Probability (Sig) = 0.029].H1 is therefore accepted. Hypothesis two
Table 2: Group Statistics
The hypothesis test in terms of ease of preparation also shows
VAR00002 Std. Std. Error
that there is a significant difference between zero-based N Mean Deviation Mean
budgeting and incremental budgeting on the ease of Govt. Pre zero-based 239 2.962 1.24121 .08029
preparation in the federal government budgetary process Performa budgeting
[Fcal=4.835 exact Probability (Sig) = 0.000]. Result on nce Post zero-based 239 3.071 1.40197 .09069
innovation shows that there is no significant difference budgeting
between zero-based budgeting and incremental budgeting on Source: SPSS output, 2018

Table 3: Independent Samples Test

Levene's Test for
Equality of t-test for Equality of Means
Variances
95% Confidence
Sig. (2- Mean Std. Error Interval of the
F Sig. t df Difference
tailed) Difference Difference
Lower Upper
Equal variances
16.928 .000 -.898 476 .370 -.10879 .12112 -.34678 .12921
Govt. assumed
Performa Equal variances
nce -.898 469.110 .370 -.10879 .12112 -.34679 .12922
not assumed

Source: SPSS output, 2018

Metrological Agency, Uyo. The results of the study reveal
The result of the independent samples t-test conducted to that:
compare the government performance between the pre and
There is a significant difference between the applications of
post zero-based budgeting is as shown in Table 4.03 above.
Zero-based budgeting and incremental budgeting techniques
The Levene‟s test for equality of variances gives a significant
of time consumed, allocation of resources, ease of
value of .000. This means that the data did not violate the
preparation, and the training need, while there exist no
assumption of equal variance since it is larger than .05. There
significant difference between them on the budgeting process
is no significant difference in government performance for pre
of the Federal government in Nigeria. Discovered also was
zero based budgeting (M=2.9623, SD=1.2412), and for pre
that there is no significant difference in the government
zero based budgeting (M= 3.0711, SD=1.40197); t (476) = -
performance between the pre and post zero-based budgeting
0.898, p=.370.
in Nigeria.
Thus, for Hypothesis 2, Ho is retained and H1is rejected.
Predominant differences exist between them in term of
V. SUMMARY, CONCLUSION AND budgetary procedure. Although, these budgeting effects of
RECOMMENDATIONS government performance are somewhat difficult to come by;
This study was on the comparative analysis of zero-based and however, the effect of their common usage seem to revolve
incremental budgeting techniques of government performance around the procedure, cost involvement time consumed,
in Nigeria. It was conducted within the budget units of allocation of resources, ease of preparation, innovation and
selected federal government‟s Ministries, Department and the training need on the budgeting process. The differences
agencies (MDGs) in Cross River and Akwa-Ibom States. The show that zero-based budgeting enhances cost reduction
MDGs chosen include University of Calabar, and its teaching through active resource allocation over automatic budget
hospital; the University of Uyo and its teaching hospital; increases unlike incremental budgeting.Italso encourages
Federal Airport Authority of Nigeria in Calabar, Federal prioritization of government programmes to increase
government efficiency, while aligning resource allocation

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International Journal of Research and Innovation in Social Science (IJRISS) |Volume III, Issue VI, June 2019|ISSN 2454-6186

with government‟s strategic goal such as the millennium [2]. Abdullahi, S. R. (2011). Mastering cost and management
accounting (1st ed). Kano-Nigeria: GidanDabino Publishers
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