What is it ?

Budget methodology designed to rank activities, macro-processes and projects in order of priority, with a cost x benefit analysis that is aligned with the company strategy. This way, resources (people and other fixed costs) are allocated to what really matters, without disrupting the management structure. Zero Based Budgeting (ZBB) by Tower strengthens the organizational structure and makes the company more competitive.

For whom ?

For any company that feels it needs to adjust its fixed cost, project and investment structure, such as:
- Annual budget cycle
- Changes in economic scenario
- Changes in corporate structure (mergers, acquisitions, spin-offs)

Macro Steps

PREPARATION
- Define the areas and managers involved
- ZBB account plan
- Scenarios and targets to be met (Guiding Letter)
- ZBB training

ELABORATION
- Draft proposed budgets for fixed expenses, investments and projects

DECISION MAKING/FOLLOW-UP
- Prioritize Resources (Priority Tower)
- Budget approval
- Monitor budget enforcement

Deliverables

Resources aligned with the company's business strategy
- Activities, macro-processes and project ranked according to a well calculated cost/benefit ratio
- A new culture of budgetary management and follow-up

SERVICES

PERFORMANCE IMPROVEMENT SERVICES