April 14, 2022
“What is new in ZBB?
- ZBB is not a cost-cutting exercise. It is part of every line of the planning process.
- It is also a method to identify key drivers, so it is linked to driver-based planning.
- It is a rethinking of the traditional budgeting process.
- It is improving Business Partnering due to collaborations and the use of modern technology.”