Gartner Research

Minimize the Burden of Implementing Zero-Based Budgeting

Published: 15 April 2019

ID: G00706983

Analyst(s): Finance Research Team


A primary disadvantage of the zero-based budgeting model is the high amount of effort it demands from FP&A and the business. This research discusses how FP&A leaders should minimize the burden of zero-based budgeting, while still reaping the value from this model.

Table Of Contents


Start With the Most Familiar Costs

Zero-Base Line Items Throughout the Organization, Not Within Organizational Silos

Rotate the ZBB Schedule for Costs Instead of Zero-Basing All of Them Every Year

Fit ZBB Timelines Into the Existing Budgeting Cycle


About This Research


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