PT  - JOURNAL ARTICLE
AU  - Frederico Gama Gondim
TI  - Generating Great Results through ZBB
AID  - 10.3905/jpe.2017.20.2.012
DP  - 2017 Feb 28
TA  - The Journal of Private Equity
PG  - 12--14
VI  - 20
IP  - 2
4099  - https://pm-research.com/content/20/2/12.short
4100  - https://pm-research.com/content/20/2/12.full
AB  - 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