- The document discusses zero-based budgeting for golf courses as a model for increased effectiveness and efficiency. It involves setting clear maintenance standards, analyzing labor needs based on tasks, and allocating resources based on current needs rather than historical budgets. - Key aspects include determining cycle times for routine maintenance tasks, allocating labor hours and dollars to specific job requirements, and managing schedules to maximize productivity and minimize overtime. - Developing a zero-based budget based on maintenance standards and resource needs provides a transparent budgeting process and allows for continuous improvement.