Fortalezas y debilidades del Presupuesto Base Cero

This paper analyses a budgetary method born in the seventies, called «Zero Base Budgeting», regarded as a useful and efficient technique to achieve a more justified development of the Public Budget, which could help to accom­ plish the fiscal consolidation path established by the European Union for Spain in the 2012-2014 period. The greatest advantage of this process consists on that it eliminates the tendency to increase the public expenses each year, mak­ ing possible to eliminate obsolete or unproductive budget items in a mechanic way. However, it cannot be forgotten the weaknesses of the method that, as we will develop in this article, have prevented it from being established. Nevertheless, a deeper knowledge of the Zero Base Budget, including both its strengths and weaknesses, will allow correcting the mistakes of the past and, thus implanting it in a more consolidated way.