Articles
Is There a Better Way to Zero-Based Budgeting?
Zero-based budgeting is a process of budgeting that requires managers to build their budgets from zero on an annual basis. It employs a complex methodology wherein finance breaks costs into decision packages, assigns each package to two owners with differing perspectives, and requires decision-makers to force-rank priorities. ZBB’s focus on exposing and eliminating unproductive costs and understanding cost drivers has earned it a renaissance of late, particularly among executives seeking more sophisticated value-creation tools. So, what is the best approach to this concept?
Events
2026
27
May
Gartner Finance Symposium/Xpo 2026
Gaylord Convention Center | Washington, DC