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PT

ZERO-BASED BUDGETING

About the Course

Learn an alternative to the traditional budgeting model.

Discover how to structure your company’s budget in an organised, efficient, and standardised manner throughout the organisation, with performance monitoring where all expenses must be justified.

At the end of the journey, you will understand how to thoroughly analyse all the resources necessary for your organisation to operate according to quality standards and achieve strategic objectives.

Basic Concepts

  1. Productivity and Competitiveness
  2. Budget Management (Revenues, Costs, Expenses, and Employed Capital)
  3. Traditional Budget Management and Modern Budget Management

Quick Wins through Matrix Management

  1. Understanding the Role of Unit Managers and Specialist Managers
  2. Classifying Budget Units and Packages of Analysis
  3. Concept of Parameters and Accounting Indicators
  4. Analysis by Rulers
  5. Understanding the Function of the Matrix and Examples
  6. Analysis of the Accounting Base (Chart of Accounts, Cost Centers, Balances, and Financial Statements)
  7. Supplier Analysis
  8. Contract Review
  9. Preparation of the See and Act Actions
  10. Understanding Policies and Budget Decrees

Strategy Assessment

  1. Understanding the President’s Directive Letter
  2. Evaluation of the company’s current scenario:
    • Startup
    • Growth
    • Stability
    • Crisis
  3. Projecting the next cycle

Definition of Deliverables

  1. Evaluation of Macro Processes
  2. Defining the Drivers (Cost factor of an activity/delivery)
  3. Mapping deliveries, Spending Levels, and resources used
  4. Evaluation of deliveries from each unit according to ZBB criteria

Scenario Simulation

  1. Definition of the Threshold Scenario
  2. Definition of the Incremental Scenario
  3. Identifying Risks
  4. Alignment with Guidelines

Development of Budget Stacks

  1. Prioritisation of scenarios
  2. Approval of scenarios
  3. Final stacking

Execution and Monitoring

Dynamics and Practical Exercises

BRASIL | +55 4003-1216

SUÍÇA | +41 (0) 43 488-3523

COLÔMBIA | +57 (322) 693-8461

AUSTRÁLIA | +61 2 9275 8809

PORTUGAL | +351 919 774 851

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