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COST-MANAGEMENT5 MIN READ

Zero-Base Without Killing Trust

Introduce a zero-based budget review in a way that gets better evidence instead of defensive behavior.

Function Lead FL Department Head A function lead says, "This zero-base exercise sounds like Finance assuming we wasted money. My team is already stretched." If you frame the review badly, you get defensive storytelling instead of useful evidence. 3 target categories High overlap risk Low owner clarity Reset the baseline, not the relationship People cooperate with ZBB when they understand the category is being challenged by changed conditions, not by personal suspicion. A strong launch message is bounded, evidence-based, and respectful. Acknowledge The lead says the exercise feels accusatory. Set the standard The lead asks, "What counts as a strong…

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