Harvard Business Review

JUNE 30, 2016

In comparison to other methods (such as Six Sigma or activity-based costing), ZBB typically does not address operational excellence in core processes (marketing, sales, supply chain, procurement, manufacturing) or fundamental cost drivers such as portfolio complexity, organizational complexity, customer complaints, and quality issues.

Zero Based Budgeting 9

Zero Based Budgeting Budgeting Supply Chain Company 9

Harvard Business Review

OCTOBER 3, 2013

The procedures and resources in the bundle would include pre-op appointment and testing, use of the operating room and facility services on day of surgery, surgeon, anesthesiologist and support staff, clinic visits, in-hospital drug and laboratory tests, and post-surgical physical therapy. The bundle incorporated the metrics in two ways.

Insurance 8

Insurance Health Care How To Price 8

Harvard Business Review

JANUARY 25, 2012

But he could not shake his newfound awareness of the amount of money Egan was losing with Westmid — the account's ratio of operating income to sales was a negative 28%. The lack of traceability and transparency extended to the costs for specialized equipment that was used only for particular products or customers.

Case Study 14

Case Study P&L Cost Due Diligence 14