Yes, Zero-based budgeting can help many companies find additional profits. Zbb' allows top-level strategic goals to be implemented into the budgeting process by tying them to specific functional areas of the organization, Costs will under go grouping by using your GL accounts and then measured against previous results and current expectations. By reviewing line item transactions in the GL account and using the stop/start model of justification many savings can be found.
Because of its detail-oriented nature, zero-based budgeting may be a rolling process done over several months, with only a few functional areas reviewed at a time by managers or group leadership. Zero-based budgeting can lower costs by avoiding blanket increases or decreases to a prior period's budget. It is, however, a time-consuming process that takes much longer than traditional, cost-based budgeting. The practice also favors areas that achieve direct revenues or production, as their contributions are more easily justified than in departments such as client service and research and development.