Budgeting & Forecasting › Zero-Based Budgeting
How do you sustain the benefits of ZBB over time?
AdvancedAnswer
Sustaining ZBB requires embedding it as a repeatable capability: assigning cost-category owners, maintaining driver-based visibility of spend, governance to prevent cost creep between reviews, periodic re-basing, and a culture focused on value. Without this, costs quietly drift back up after a one-off ZBB exercise.
Real-world example Cost owners and quarterly reviews keep costs from creeping back after the initial ZBB reset.