Harvard Business Review

JUNE 30, 2016

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.

Zero Based Budgeting 9

Zero Based Budgeting Budgeting Supply Chain Company 9

Harvard Business Review

OCTOBER 26, 2015

Examples from treating two medical conditions illustrate its power. Total direct costs (personnel, equipment, and supplies) to the provider for a medical treatment are measured using time-driven activity-based costing (TDABC). Most costs in the care cycle were the same for the two procedures.

Health Care 8

Health Care Metrics Cost Activity Based Costing 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 Power of Customer Costing. Tommy, an avid reader of the business literature, wanted Egan to adopt an activity-based costing , or ABC, approach.

Case Study 14

Case Study P&L Cost Due Diligence 14