Search results with tag "Zero based budgeting"

Zero-Based Budgeting: Zero or Hero? - Deloitte

budgeting known as “Zero-Based Budgeting,” or ZBB. ZBB is a budgeting process that allocates funding based on program efficiency and necessity rather than budget history.1 As opposed to traditional budgeting, no item is automatically included in the next budget.2 In ZBB, budgeters review every program and expenditure at the

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