Gartner Research

Cost Cutting in IT: When to Use Zero-Based Budgeting

Published: 29 May 2009

ID: G00168460

Analyst(s): Ken McGee


A recession is a perfect time to implement an increased level of IT spending accountability, especially between business units and the CFO. If CIOs need to significantly reduce IT spending well beyond savings levels already reached, adopt zero-based budgeting.

Table Of Contents
  • Overview
  • Recommendation
  • Zero-Based Budgeting Explained
  • Zero-Based Budgeting Background
  • Zero-Based Budgeting for Projects
  • Zero-Based Budgeting for Existing IT Expenses
  • Conclusions

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