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

SEPTEMBER 16, 2016

Using activity based costing approaches to calculate the direct and indirect costs associated with a shutdown over time begins to paint a rudimentary picture of EvD and therefore enterprise value at risk.

Intangible Assets 8

Intangible Assets Intellectual Capital Corporate Accountability Activity Based Costing 8

Harvard Business Review

JANUARY 25, 2012

The two executives had to pause before crossing the gravel road that ran through Westmid's grounds, because of the steady stream of trucks traveling to and from construction sites around Birmingham and all the way to London. 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