Zero-based budgeting requires every cost to be justified from scratch rather than based on last year's figures. This course explains how to design and implement ZBB, including cost categorisation, decision packages, driver-based analysis, ownership and governance, and how to sustain savings. Participants work through a ZBB exercise and evaluate where the approach adds most value.
Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.
Incremental budgeting allows inefficiencies to accumulate. ZBB offers a disciplined way to reallocate resources to strategic priorities, but it must be applied thoughtfully to avoid excessive bureaucracy.
The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.
The course uses ZBB case studies, cost categorisation workshops, decision package exercises and implementation planning.
By the end of this course, participants will be able to:
This course is suitable for:
Participants will develop competencies in:
A focused, practical outline with time to explore, apply and reflect.
The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.
Confirmed dates accept registration requests. Tentative dates are enquiry only.
Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.
Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.
Participants who complete the programme receive a Smart Horizon certificate of attendance. Smart Horizon programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.
Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.
