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  <titleInfo>
    <title>Zero-base budgeting</title>
    <subTitle>a practical management tool for evaluating expenses</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Pyhrr, Peter A.</namePart>
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    <place>
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    <publisher>Wiley</publisher>
    <dateIssued>c1973</dateIssued>
    <dateIssued encoding="marc">1973</dateIssued>
    <issuance>monographic</issuance>
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  <physicalDescription>
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    <extent>xv, 231 p. : illus. ; 23 cm.</extent>
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  <note type="statement of responsibility">Peter A. Pyhrr.</note>
  <subject authority="lcsh">
    <topic>Zero-base budgeting</topic>
  </subject>
  <classification authority="lcc">HF5550 .P95</classification>
  <classification authority="ddc">658.154 PYZ</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Wiley series on systems and controls for financial management</title>
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  <identifier type="isbn">047170234X</identifier>
  <identifier type="lccn">72008358</identifier>
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