Has zero-based budgeting been given a second life?
Various challenges force companies to dismantle old, cost-inefficient structures. In looking for new budgeting options, a well-known but controversial method is moving back into the limelight: zero-based budgeting (ZBB). Growth challenges, cost pressure and new competition from the Far East – the challenges for companies seldom come alone. CFOs are therefore faced with a frantic […]
