In the current changing environment, Zero-Based Budgeting (ZBB) transforms into a wider framework of Zero-Based FP&A. This is a concept in which ZBB principles are applied to not only expenses but also to other areas of the FP&A process.

This is the summary article in a series of eight articles about the Operational Budget (OB) and its associated Operational Income Statement (OIS). These articles have described the significant enhancements the OB and OIS provide to the traditional budget and related financial processes and techniques.

How can you successfully implement a Zero-Based FP&A design? There are 10 practical steps to be taken into consideration.

In this article, we will explore the concepts of Zero-Based Budgeting and Zero-Based FP&A. The word “Budget” is not associated with flexibility and dynamics. Zero-Based Budgeting has started to be evolved to “Zero-Based Everything”:

Zero-Based Budgeting (ZBB) has been around for a while but not all organisations use it. In this article, I present a high-level overview of ZBB implementation and give some considerations.

At the third FP&A Board Connect, Lukas Herbert shared a business case study on Zero-Based Budgeting (ZBB).