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Zero Based Budgeting

  • CPA (CA)
  • CMA
  • CPA (US)
  • CVA
  • CA-UK
  • CFA
Zero Based Budgeting

1 Credit


Subject Area


Webinar Qualifies For

1 CPE credit of Finance for all CPAs

1 CPE credit for Certified Management Accountants (CMA)

1 CPD credit (Verifiable) for Canadian CPAs

1 PL credit for Chartered Financial Analyst (CFAs)

1 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

1 CPD credit (Verifiable) for CPA/ABV

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

Upcoming Webinars

Course Description

Zero-based budgeting (ZBB) is a method of budgeting in which all expenses must be justified for each new period. It provides a magnificent alternative that can strip or right-size expenditures that have no plausible justification for continued existence as the process of zero-based budgeting starts from a "zero base," and every function within an organization is analyzed for its needs and costs. The budgets are then built around what is needed for the upcoming period, regardless of whether each budget is higher or lower than the previous one.

Traditional budgeting calls for incremental increases over previous budgets, such as a 2% increase in spending, as opposed to a justification of both old and new expenses, as called for with zero-based budgeting.

Traditional budgeting also only analyzes only new expenditures, while ZBB starts from zero and calls for a justification of old, recurring expenses in addition to new expenditures. Zero-based budgeting aims to put the onus on managers to justify expenses and aims to drive value for an organization by optimizing costs and not just revenue.

In this CPE Webinar we will explore practical aspects of Zero Based Budgeting and will cover the following key topics:

  • What is Zero Base Budgeting
  • Steps in Zero Base Budgeting
  • Case Study to understand practical implications

This CPE webinar explores, discusses, and provides a budgeting solution framework that helps organizations explore Zero-Based Budgeting (ZBB) as a technique when they develop their Annual Financial Plan. There is a saying that states, “Give every dollar a job.” Said another way, every dollar should seek to contribute to the highest possible, risk-adjusted, organizational ROI.

Learning Objectives

  • To gain a working knowledge of Zero Based Budgeting.
  • To discuss the history and merits of Zero Based Budgeting.
  • To weigh the reward with the risk.
  • To determine a framework for implementation.

Who Should Attend?

  • Certified Management Accountant
  • Certified Public Accountant
  • CFO/Controller
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Young CPA