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

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. They will almost surely discover there is a gap between their team and their needs; the above steps can help them bridge the gap.

Technology 8

Technology Zero Based Budgeting Banking CIO 8

Harvard Business Review

MARCH 26, 2012

Zero-based budgeting is one such technique, but it is a time-consuming approach that cannot be used systematically. This is a useful technique to challenge teams to rethink their assumptions, if used sparingly. Many management techniques attempt to overcome this challenge.

Budgeting 10

Budgeting Zero Based Budgeting Benchmarking McKinsey 10

Harvard Business Review

MARCH 13, 2017

We recommend zero-based budgeting and planning to make the choices clearer. This also helps get over the dilemma that companies often face when they are making cuts: Should they eliminate the work and then reduce the budgets that allowed these costs, or should they shrink the budgets to squeeze out the unnecessary work?

Zero Based Budgeting 14

Zero Based Budgeting Organization Budgeting How To 14