Remove Activity Based Costing Remove Benchmarking Remove Finance Remove Six Sigma
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Zero-Based Budgeting Is Not a Wonder Diet for Companies

Harvard Business Review

Traditional ZBB implementations focus almost exclusively on simple SG&A , in part because SG&A benchmark data is far more readily attainable than are relevant data from the core functions of comparable companies. In another company, commercial discounts was essentially a black box for the finance chief and CEO.