Global Learning for Operational Leaders
Introduction
Course overview
Traditional incremental budgeting starts from last year's figures and adds a percentage. Over time this locks in inefficient spending, hides activities that no longer create value and makes it hard to redirect resources towards strategic priorities.
This Zero-Based Budgeting in Practice training course shows participants how to build budgets from a zero base, where every cost must be justified by the value it delivers. Participants learn how to define decision units, analyse activities and cost drivers, build decision packages at different service levels and rank them against organisational objectives.
The course takes a realistic, practical view of zero-based budgeting. It explains where the full approach adds most value, where lighter variants are more appropriate, how to manage the workload and resistance that often accompany it, and how to turn one-off savings into a lasting culture of cost ownership.