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

MARCH 13, 2017

Look closely, and you’ll find that most companies have stretched their brands and product portfolios to customers and markets in which they are undifferentiated and profits are weak. We recommend zero-based budgeting and planning to make the choices clearer. This is why we find a zero-based approach preferable.

Zero Based Budgeting 15

Zero Based Budgeting Organization Budgeting How To 15

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.

Budgeting 12

Budgeting Zero Based Budgeting Benchmarking McKinsey 12