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Dictionary by pitch.dog
Budgets, forecasts & scenarios · Working

Zero-based budgeting

Also called: ZBB

ELI5

Budgeting that requires expenditures to be justified from a fresh base rather than automatically carried forward.

Used in conversation

“State the period, currency and accounting basis for zero-based budgeting.”

Pitch context

You will see “Zero-based budgeting” in financial models, budgets, board packs and investor materials when the discussion reaches budgets, forecasts & scenarios.

Why it matters: In budgets, forecasts & scenarios, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 5

Direct term-level sources and supporting source families.