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

To ensure that corporate governance includes sufficient oversight of technology, I propose companies follow the following principles: Hire a techie to your board. Using Moore’s Law , zero-based budgeting would call for technology spending to fall each year by about 30%; in most companies spending goes up by at least 5% each year.

Technology 8

Technology Zero Based Budgeting Banking CIO 8

Harvard Business Review

MARCH 26, 2012

In the end you raised their targets a little, but, if you're honest, you have to admit it: the budget this unit will have to deliver next year is not very different from the one they proposed at the beginning of the budget process, which in turn is not very different from the latest forecast for this year. What happened?

Budgeting 10

Budgeting Zero Based Budgeting Benchmarking McKinsey 10