%0 Journal Article %A Frederico Gama Gondim %T Generating Great Results through ZBB %D 2017 %R 10.3905/jpe.2017.20.2.012 %J The Journal of Private Equity %P 12-14 %V 20 %N 2 %X Have you ever looked at your income statement and felt that over time, despite all your efforts, your operational results continue a downward trend? Several drivers might be behind this—but it might be a good idea to consider your costs and expenses, since there is a significant chance they are what is affecting your results. If that is the case, a Zero-Based Budgeting (ZBB) approach could be a good method to boost your results and help you regain some of your lost profitability. ZBB is a budgeting technique in which expenses must be redefined for each new cycle instead of using the previous period as a reference.TOPICS: Private equity, equity portfolio management, performance measurement, security analysis and valuation %U https://jpe.pm-research.com/content/iijpriveq/20/2/12.full.pdf