Obviously, some combination of these two approaches is desirable in the
budgeting process. It is a waste of time and effort to rely on zero-based
budgeting for programs already in place. On the other hand, implementing new
programs without a full cost estimate would be irresponsible on the part of
management. Costs should always be estimated on the high side. As the costs
of new programs and activities are considered, it should be remembered that
they will add to the central administrative costs. The simple addition of a
program will put added burden on the core staff, supervision, space, and
equipment.