Zero-Based Budgeting (ZBB) is a budgeting approach that emphasizes total alignment between processes and the company’s strategy.

It turns organizational budgeting into a robust and efficient process, promoting greater control and transparency of business costs and expenses, as well as increased process productivity.

ZBB is applied at the lowest level of detail and involves strong participation from the technical level of the company. This allows for establishing the necessary budget benchmarks for quick decision-making and business adaptability to results, enhancing its competitiveness.