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High-level ZBB (HiZ)

Our detailed ZBB work aims at optimizing a company´s cost base through detailed cost visibility, without questioning the strategic decisions that underlie the decision to spend. However, if our clients need to question the strategy prior to any bottom-up work being conducted, we perform a three-level analysis:

1

Business portfolio reevaluation

Through growth, strategic positioning, synergy / adjacency and value creation assessment.

2

Activity reevaluation

Mostly applied to marketing functions.

3

ICB

Top-down “ideal cost base” calculations for selected businesses and activities.

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