Published: 15 April 2019
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.
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
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