In a business world full of disruption, many companies from all industries are struggling to transform themselves. Changing and optimising the way teams work while reducing costs is not an easy thing to do for executives who encounter resistance to change. Compared to top-down approaches based on benchmarking and often misunderstood by operational teams, Zero-Based Budgeting (ZBB) can be a relevant solution both for the top management because of the results generated and for the teams who find themselves involved in establishing the diagnostic and defining the optimisation levers. ZBB is indeed a fact-based approach, rooted in day-to-day organisations and relying on up-to-date financial data.
This document looks at what Zero-Based Budgeting is, what can be expected from it, and what ZBB looks like when it is conducted by A&M.
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