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How does ZBB relate to activity-based budgeting? How does ZBB improve resource allocation compared with incremental budgeting? How can ZBB be combined with continuous improvement or lean thinking? What are the risks of ZBB being reduced to a cost-cutting exercise? How do you sustain the benefits of ZBB over time? How does ZBB interact with strategic priorities during ranking? What governance is needed to make ZBB effective and lasting?
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How do modern 'ZBB 2.0' approaches use technology and data?

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Modern ZBB uses spend analytics, benchmarking, and driver-based cost models to identify savings and set fact-based targets faster than the traditional package-by-package process, and applies it as an ongoing capability (with governance and cost owners) rather than a one-off exercise. Technology reduces the effort that made classic ZBB burdensome.
Real-world example Analytics-driven ZBB benchmarks each cost category to set targets quickly without exhaustive manual packages.

Common follow-ups: How does technology reduce ZBB's burden? | How does ZBB 2.0 differ from a one-off exercise?

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All 34 Zero-Based Budgeting questions