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Zero-Based Budgeting Is Not a Wonder Diet for Companies

Harvard Business Review

ZBB has been around for decades, but is currently enjoying a revival driven by powerful investors like 3G Capital Partners, the force behind the 2015 merger of Kraft Foods and H.J. 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. The lack of traceability and transparency extended to the costs for specialized equipment that was used only for particular products or customers. Tommy, an avid reader of the business literature, wanted Egan to adopt an activity-based costing , or ABC, approach.