Zero-Based Budgeting (ZBB)

Zero-Based Budgeting (ZBB)

A budgeting approach where all expenses must be justified for each new budget period, rather than basing the budget on previous spending levels. ZBB requires departments and managers to justify every expense, starting from a “zero base,” which can lead to more efficient resource allocation and cost control.

Related Terms

Brand Assessment

Evaluates a brand’s strengths, weaknessess and opportunities for brand development and repositioning.

Basket Size

The amount that a customer spends in a retail store in single transaction.