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Zero-Based Budgeting Is Not a Wonder Diet for Companies

Harvard Business Review

ZBB is a straightforward, intuitively simple way to aggressively strip out costs that cannot be rationally justified. Who would argue that a business should not eliminate unjustifiable costs? Such high-profile exposure has prompted more companies to view ZBB as a fresh “wonder diet” for achieving radical corporate leanness.

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Case Study: When to Drop an Unprofitable Customer

Harvard Business Review

The Power of Customer Costing. With three efficient plants staffed by 3,000 employees, it had reinvented itself to become an innovative manufacturer of modular steel staircases and fiberglass doors. Tommy, an avid reader of the business literature, wanted Egan to adopt an activity-based costing , or ABC, approach.