WetherbeD79'

@article{DBLP:journals/iam/WetherbeD79,
  author    = {James C. Wetherbe and
               Gary W. Dickson},
  title     = {Zero-based budgeting: An alternative to chargeout systems},
  journal   = {Information {\&} Management},
  volume    = {2},
  number    = {5},
  year      = {1979},
  pages     = {203-213},
  ee        = {http://dx.doi.org/10.1016/S0378-7206(79)80004-X},
  bibsource = {DBLP, http://dblp.uni-trier.de}
}