Unlike a traditional budget, where future costs are projected based on historical costs, Zero Based Budgeting starts, as the name implies, builds up the company from zero. This means all costs and expenses, with no exceptions, are reviewed, justified and prioritized as activities aligned with the organization's strategies.


Any organization that wants to rationalize resource allocation and align it to its strategies.


Define and disclose the company’s global targets in a Letter of Guidelines;
Structure the accounts plan;
Assign responsibility for each cost center;
Assign responsibility for each cost center ;
Train all those involved ;
Draft the investment and expense budget ;
Prioritize (rank) resources ;
Approve the budget according to the defined targets ;
Monitor.


Galeazzi & Associados is a pioneer in implementing ZBB methodology in Brazil and is the only company that has been using a proprietary system in the market for over 10 years.