Benchmarking Marketing Zero Based Budgeting 
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.
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. For simplicity's sake, we illustrate this approach using a budget discussion that focuses on setting sales targets for a number of different regions. Define fact-based, non-historical criteria.
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