Budgeting Operations 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 13, 2017
Companies wind up in trouble and squander the time, talent, and energy of their workforce when they lose focus, spend money on things that don’t make a difference to employees or the future of the business, and use operating models that are out of whack. reset the budgets. redesign the operating model. reset the budgets.
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