This article will emphasize that ZBB is not exclusively for small businesses. It discusses zero-based budgeting as a tool that can be used to improve a company's understanding of is processes, risks, and opportunities and does not need to be applied to every line or department impacted in the budget.

​The daily routine of FP&A professionals revolves around providing reports and analyses for senior and operational management, to manage core processes such as budgeting, forecasting, cost allocation and consolidation. And usually they are hard-pressed for time.

To paraphrase the concept of Occam's razor, simpler explanations are generally better than more complex explanations. In a sense, the answer is in the question, "How do we make the complex easier to understand?" Keep the explanations simple.

The purpose of an income statement is to describe the delivery of products or the provision of services. This purpose is seen as an end result of Financial Planning but this purpose can be seen as a starting point of Financial Planning. As a starting point of Financial Planning people should think about how to accumulate wealth from the delivery of products or the provision of services.