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

OCTOBER 14, 2013

To obtain an understanding of the costs, the center is applying a combination of two management tools: process mapping from industrial engineering and activity-based costing from accounting. Specifically, the center wants estimates of: The costs of caring for groups of patients with similar conditions.

Health Care 8

Health Care Kaplan Porter Cost 8

Harvard Business Review

OCTOBER 22, 2015

These efforts were part of the providers’ quest to increase the value of their care delivery — in other words, achieve better outcomes at the lowest-possible cost. One of the team’s central findings is that TDABC cannot be delegated to the finance function.

Mayo 8

Mayo Health Care Committee Project 8