Pure models are not really used, nor do they appear to exist. Advantage - easy to use. Zero Based - Requires managers to justify all budgets. Requires a lot of work to implement. Advantage - flexible and responsive to change.
Control is where the budget is.
Measurable goals are set, focus is on output. Looks at costs associated with activities. S. Jenne stated that it is clear that the goals for the institution need to be taken into account when assessing which model is the appropriate one to use. The process of evaluating and implementing a new model is very time intensive and would require wide spread participation. The committee discussed how a review of budget models ties into strategic planning.