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FRAMEWORK
Zero-Based Budgeting
Zero-based budgeting builds the budget from zero each cycle, justifying every cost rather than incrementing last year's. This template runs a ZBB review by activity and decision package.
IntelligenceStrategic issuesIndustryCross-industryPracticeEnterprise StrategyFocus01 Industry Intelligence
zero-based budgetingdecision packages: the unit of justificationthe spend cube: visibility before judgementcategory ownership and dual accountabilitybudgeting buildsbuilds budgetbudget zerozero cycle