zero-based-budget-builderlisted

# Zero-Based Budget Builder ## When to use Use this skill when a cost center or department budget has grown incrementally for several years without scrutiny, when a new cost reduction target has been set and the budget owner needs a structured approach to re-justify spend, or when an incremental budget process is being replaced with zero-based budgeting. ZBB is most powerful for overhead and SG&A cost centers where spend tends to accumulate through inertia rather than need. ## What it does Produces a zero-based budget template and review guide for one cost center: a structured challenge of every spend category from a zero base, a justification requirement for each line, and a recommended budget amount for each category based on the user's inputs and the ZBB logic applied. ## Method This skill applies the Zero-Based Budgeting method, which requires each spend line to be justified on its own merits for the coming period rather than being derived as "last year plus X%." **Step 1: Define the decision unit** - Confirm the cost center name, the budget owner, the cost center's primary purpose (what service or output it provides), and the cost period (typically 12 months). - Identify the cost center's internal customers or stakeholders: who depends on this cost center's output and what do they actually need from it? **Step 2: List all current spend categories** - From the prior-year actuals or the current budget, list every spend line. - Group lines into: People (salaries, be