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What are the risks of ZBB being reduced to a cost-cutting exercise? How do modern 'ZBB 2.0' approaches use technology and data? How do you sustain the benefits of ZBB over time? How does ZBB interact with strategic priorities during ranking?
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What governance is needed to make ZBB effective and lasting?

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Effective ZBB needs executive sponsorship, clear decision units and cost owners accountable for spend, consistent ranking criteria tied to strategy, reliable cost/activity data, and ongoing monitoring to prevent cost creep between cycles. Treating ZBB as a governed, repeatable capability—not a one-off—sustains its benefits.
Real-world example Assigning cost owners and a review cadence keeps the ZBB discipline alive after the first cycle.

Common follow-ups: What roles support ZBB? | Why is governance needed after the first cycle?

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All 34 Zero-Based Budgeting questions