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

Who would argue against a future in which disruptive services continue to impact everything from healthcare to retail to personal finances? 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

JULY 23, 2013

At the same time, technology budgets are static or contracting, and non-IT execs want more attention to cost-cutting. They fulfill this role by delegating responsibility and establishing control systems such as budgets, directives, audits, and oversight to drive fiscal compliance. The explosive growth of information is accelerating.

CIO 8

CIO CFO Zero Based Budgeting Chief Technology Officer 8