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However, there is a whole new interest in the ZBB method from the Public Service and Administration sector (29% of
sector respondents, of which 50% are located in the UK, 35% in France, and 15% in the US). In this case as well, it
seems that questioning the yearly budget assumptions brings improved performance and increased effectiveness of
each project.
In the public sector, we face
strong
pressure with regards to the justification of our budgets. The "zero-based
budgeting" method (supported for example by purchase mapping) is a method highly recommended by our
government bodies. This method also meets the principles of budget and cost tracking per project in force since the
promulgation of the Organic Law on Budget Acts in 2001.
Esther Veaux
, Chief Financial Officer, National Museum of Natural History
The recurrent use of this methodology is again confirmed this year. Almost 74% of respondents confirm they use it
each year, compared to 56% in 2014 and only 28% in 2013. The utilization is now extended to the overall activity of a
company (67% of respondents against 48% in 2014).
IAFEI Quarterly | Special Issue | 27