Nollbasberäkningar

Nollbasberäkningar, or zero-based budgeting, is a method of budget planning and management where all expenses must be justified for each new period. This contrasts with traditional budgeting, which often uses the previous period's budget as a baseline and adjusts it incrementally. In a zero-based budget, every function within an organization is analyzed for its needs and costs, and all budgets must be built from a "zero base."

The core principle of zero-based budgeting is that no spending is automatically approved. Managers must justify every expense, demonstrating how it contributes to the organization's goals. This process typically involves identifying decision packages, which are activities or programs with associated costs and benefits. These packages are then ranked according to their importance and assigned resources accordingly.

The primary advantages of zero-based budgeting include its potential to reduce costs by eliminating unnecessary expenses and increasing efficiency. It also forces a thorough review of all organizational activities, promoting strategic alignment. However, the process can be time-consuming and resource-intensive, requiring significant effort from managers and a detailed understanding of all operational aspects. It can also lead to resistance from employees accustomed to incremental budgeting. Despite these challenges, many organizations find the rigorous scrutiny of zero-based budgeting beneficial for optimizing resource allocation and achieving financial objectives.