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We can also underline the cost factor and the complexity of the BSC approach. Accordingly, it is
easier to implement this tool in large entities.
THE EXPECTED GROWTH OF THE ZBB METHOD WILL BE LOWER THAN THAT OF OTHER
METHODS
There are obviously many projects in progress.
According to our respondents, we are expecting limited increase of the internal Benchmark rate
in the future although it is already widely used. The expected rise in rate of utilization of other
methods is about 15% with the exception of BBZ (BBZ increase only 11%). These expected
increases are similar when comparing continental Europe and the Anglo-Saxon world. After a
renewed use of BBZ since 2012, have we reached a peak of the method?
0,0%
10,0%
20,0%
30,0%
40,0%
50,0%
60,0%
Internal
benchmark
ABC ABM Balanced
Scorecard
External
benchmark
ZBB
Today
Tomorrow
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