Zero-Based Budgeting with Retrograde Planning: Rebuilding Budgets from the Ground Up for Smarter Cost Management
What is Zero-Based Budgeting with Retrograde Planning? Zero-Based Budgeting (ZBB) is a cost management method that starts from zero each budgeting cycle. Instead of rolling over last year’s numbers with incremental changes, every expense must be justified anew. Retrograde Planning enhances ZBB by working backwards from desired outcomes or strategic goals to identify the exact […]