Volltext-Downloads (blau) und Frontdoor-Views (grau)

How does the Zero-Based Budgeting approach affect a company's performance as compared to the Traditional Incremental Budgeting approach?

  • The number of companies around the globe that are utilizing budgets to cut their costs is rising, especially in times of crisis. However, there seems to be an abundance of budgeting methods. Two of the most well-known methods are Traditional Incremental Budgeting and Zero-Based Budgeting. These two methods will be compared in this research paper on ‘How does Zero-Based Budgeting affect a company’s performance as compared to Traditional Incremental Budgeting?’. In order to give a satisfactory answer to this question annual reports and figures of Mondelez International, Inc. were utilized as the snack and food company has used both budgeting methods in the past. The research showed that there is a measurable effect on which budgeting method is used by a company. However, the favourable option for one specific company depends on a variety of reasons.

Export metadata

Additional Services

Share in Twitter Search Google Scholar


Author:Hanna Litke
Advisor:Rütger Conzelmann
Document Type:Bachelor Thesis
Year of Completion:2021
Granting Institution:Hochschule Furtwangen
Date of final exam:2021/02/27
Release Date:2021/03/02
Tag:Budgeting methods; Incremental budgeting; Zero-Based budgeting
Page Number:56
Degree Program:IBM - International Business Management
Functional area:Finance & Accounting
Licence (German):License LogoUrheberrechtlich geschützt