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Budgeting & Forecasting › Zero-Based Budgeting

How do you sustain the benefits of ZBB over time?

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Answer

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.

Common follow-ups: Why do costs creep back without governance? | What sustains ZBB benefits?