Gartner Research

4 Mistakes to Avoid When Implementing Zero-Based Budgeting

Published: 10 April 2019

ID: G00706990

Analyst(s): Finance Research Team


This research provides FP&A leaders insight into four mistakes they should avoid when implementing zero-based budgeting in their organizations.

Table Of Contents


Mistake 1: Using ZBB Only as a Cost-Cutting Tool

Mistake 2: Treating ZBB as Only a Process Change

Mistake 3: Adopting ZBB as the Default Budgeting Approach After Implementation

Mistake 4: Relying Solely on Budget Owners to Sustain ZBB


About This Research


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