Harvard Business Review

JUNE 30, 2016

Zero-based budgeting (ZBB) is elegantly logical: Expenses must be justified for each new budget period based on demonstrable needs and costs, as opposed to the more common method of using last year’s budget as your starting point, then adjusting up or down.

Zero Based Budgeting 9

Zero Based Budgeting Budgeting Supply Chain Company 9

Harvard Business Review

SEPTEMBER 23, 2015

The cost of overhauls can run into the billions of dollars, the risk of overruns and even failure is high, and that means than many executives kick technology refreshes into the tall grass. Utilities have only recently begun to add sensors throughout the electric grid and add smart meters in homes and business.

Technology 8

Technology Zero Based Budgeting Banking CIO 8

Harvard Business Review

JULY 23, 2013

At the same time, technology budgets are static or contracting, and non-IT execs want more attention to cost-cutting. It creates risk and encumbers the enterprise with additional costs to support the resulting digital landfill. According to the 2012 IDC/EMC report on the digital universe (PDF) , it''s doubling every two years.

CIO 8

CIO CFO Zero Based Budgeting Chief Technology Officer 8

Harvard Business Review

MARCH 13, 2017

These proliferating operations lead to complexity, which contributes to drag as well as costs that rob resources from better and potentially more-profitable ideas. We recommend zero-based budgeting and planning to make the choices clearer. This is why we find a zero-based approach preferable.

Zero Based Budgeting 14

Zero Based Budgeting Organization Budgeting How To 14