{"id":3318,"date":"2021-11-24T00:36:00","date_gmt":"2021-11-24T00:36:00","guid":{"rendered":"https:\/\/pragmatis.agenciamhmi.com\/?page_id=3318"},"modified":"2023-02-08T18:23:51","modified_gmt":"2023-02-08T18:23:51","slug":"orcamento-base-zero","status":"publish","type":"page","link":"https:\/\/pragmatis.com.br\/en\/orcamento-base-zero\/","title":{"rendered":"Cost Efficiency \/ ZBB"},"content":{"rendered":"
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Cost Efficiency \/ ZBB<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The Zero-Based Budgeting (ZBB) consists on implementing an efficient process for budgeting an organization\u2019s expenses. Thus, the main objective of the methodology is to establish a perennial cultural change that generates a virtuous cycle in reducing expenses year after year. Due to its effectiveness, the results are already visible in the first year of implementation.<\/p>

Although it was initially developed to control fixed expenses, the methodology can be applied to the management of cost lines, variable expenses and revenue. The origin of the ZBB is linked to the fixed expenses\u2019 management as they are the P&L lines with greater control and discretion on the managers\u2019 part. Unlike these accounts, the other lines (revenue, cost and variable expenses) depend on other factors such as market behavior or the economic context. Thus, efficient management of fixed expenses guarantees a profitability lever that depends exclusively on the organization's management.<\/p>

The principle of the methodology is to understand, define and monitor the use of resources necessary to meet the organization's strategic challenges.<\/p>

The methodology consists of four work modules:<\/p>