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

Cross Merchandising

Also known as secondary product placement, it is a retail strategy that places complementary products together

Category Buyer

The person is responsible for assisting the procurement manager and category team in implementing procurement and