TY - JOUR T1 - Generating Great Results through ZBB JF - The Journal of Private Equity SP - 12 LP - 14 DO - 10.3905/jpe.2017.20.2.012 VL - 20 IS - 2 AU - Frederico Gama Gondim Y1 - 2017/02/28 UR - https://pm-research.com/content/20/2/12.abstract N2 - 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 ER -