Example: tourism industry
Zero-Based Budgeting: Zero or Hero? - Deloitte

Zero-Based Budgeting: Zero or Hero? - Deloitte

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Cutting costs deemed non-core to a company’s operations that are in fact core to its customers’ experience could harm the brand and backfire. Fig. 2: Advantages and Disadvantages of ZBB28 Zero-Based Budgeting • Resulting budget is well justified and aligned to strategy • Catalyzes broader collaboration across the organization

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