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. We believe the exact opposite to be true.

Zero Based Budgeting 9

Zero Based Budgeting Budgeting Supply Chain Company 9

Harvard Business Review

SEPTEMBER 23, 2015

A few months ago I decided to look into the professional experience of non-executive directors at the major banks listed in Britain. I discovered that only one bank had a board member with some direct experience in technology and in that case it was as a sales executive. Jennifer Maravillas FOR HBR.

Technology 8

Technology Zero Based Budgeting Banking CIO 8

Harvard Business Review

JULY 23, 2013

They fulfill this role by delegating responsibility and establishing control systems such as budgets, directives, audits, and oversight to drive fiscal compliance. CIO''s must re-invigorate the vision of 1987, when the inaugural issue of CIO magazine stated that, "information is a corporate asset to be managed by a top-ranking executive."

CIO 8

CIO CFO Zero Based Budgeting Chief Technology Officer 8

Harvard Business Review

MARCH 13, 2017

” Within business units, executives should eliminate any sources of profitless volume. We recommend zero-based budgeting and planning to make the choices clearer. This is why we find a zero-based approach preferable. But it is not easy to make the tough decisions to defund.

Zero Based Budgeting 14

Zero Based Budgeting Organization Budgeting How To 14