零基础预算在anplan中满足滚动再预测

The disco hit, “The Only Way Is Up,” would be my choice for kicking off any conference on the subject of zero-based budgeting (ZBB). It is an uplifting song that everyone knows and the chorus perfectly sums up what ZBB is all about; namely, building the budget from the bottom up rather than extrapolating past-year trends. ZBB has been around longer than the song and longer than when former President Jimmy Carter promoted ZBB as the preferred way for preparing the state budget. Well, according to McKinsey & Company, ZBB is on the way up too—enjoying a renaissance as an effective way of keeping sales, general, and administrative (SG&A) expenses in check.

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What’s so good about zero-based budgeting?

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  • ZBB encourages a structured discussion about costs
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Starting from zero is just one part of the process. The others include having the C-level executives set some aggressive top-down expectations and structured negotiations based on current performance and internal and external benchmarks. Pairing each P&L owner with a more senior buddy who has a wider view of organizational costs also helps to stimulate an ongoing dialogue on cost management.

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  • ZBB makes people accountable
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With ZBB, budget holders have to present a compelling argument why they need resources and funds so they become more accountable for their budget. It is an obvious step towards adding a performance target for cost management into their personal objectives—alongside others for growth and profitability—the only proviso being that managers should not be targeted for costs, such as chargebacks, that are beyond their control.

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  • ZBB forces managers to focus on cost drivers
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Calculating what is an appropriate amount to budget for variable line item expenses, such as labor costs and freight charges, requires a deep understanding of the operational drivers of those costs. In fact, zero-based budgets share many of the same methodologies as driver-based budgets—something we have previously written about in, “Zero-based budgeting and driver-based budgeting—more in common than their names might suggest?” Incorporating business rules that reflect how changes in demand drive resource requirements and variable expenses helps foster a deeper understanding of cost so that managers can make more informed decisions about how to control them.

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What results can you expect?

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In addition to McKinsey, another proponent of ZZB is our partner Accenture. In a recent CFO.com article, they mention successful implementations where a consumer goods company was able to save $350 million in SG&A expenses in its first year of implementing ZBB. And earlier this year in a Wall Street Journal article, beverages giant Coca-Cola announced that they too had adopted ZBB and were targeting cost savings of $3 billion by 2019. Savings like that have a major impact on earnings, so it is easy to see why ZBB is again making headlines.

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So how does ZBB fit in?

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There will always be a requirement to manually enter line items for certain fixed and discretionary expenses. But many of the line items that make up a zero-based budget are derived from other aspects of enterprise planning including sales planning, demand planning, and even project planning. Hence, we should always remember that any resulting expenditure and investment should be scrutinized in exactly the same way. But how? Think rolling zero-based budgeting.

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\nThe diagram above shows one way in which a zero-based budgeting model could be incorporated into your enterprise planning process. Being able to write simple formulas to express dependencies between planning models is key, so you can quickly adapt them to your specific requirements. With the planning apps available in the Anaplan App Hub you can do just that. What’s more, the Anaplan platform runs in real time so that changes to any model immediately flow through to dependent line items in other models. This capability, combined with easy-to-manage business rules, is what underpins rapid, rolling reforecasting. So effectively, Anaplan provides zero-based budgeting and rolling reforecasting as a single solution.

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The resurfacing of zero-based budgeting is a good thing, and one I’d encourage companies to take a look at. As the song says, “The only way is up.” So check out Anaplan—and kick your budgeting and planning strategy up a notch.

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Topic: Zero Based Budgeting

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迪斯科的热门歌曲《唯一的路是向上的》(The Only Way Is Up)是我开任何关于……的会议的开场白从零开始的预算(零基预算)。这是一首振奋人心的歌曲，每个人都知道，合唱完美地总结了ZBB的全部内容;也就是说，从下到上建立预算，而不是根据过去一年的趋势进行推断。ZBB的存在时间比这首歌还要长，也比前总统吉米·卡特(Jimmy Carter)将ZBB作为编制国家预算的首选方法的时间要长。好吧,根据麦肯锡公司的数据，ZBB也在上升-作为一种有效的控制销售、一般和行政费用的方式，它正在复兴。

零基预算有什么好处?

• • ZBB鼓励对成本进行结构化的讨论

从零开始只是这个过程的一部分。其他方法包括让c级高管设定一些激进的自上而下的期望，并根据当前的表现和内部和外部基准进行结构化的谈判。将每个损益表所有者与一个对组织成本有更广泛看法的更资深的伙伴配对，也有助于促进成本管理方面的持续对话。

• • ZBB让人们负起责任

有了ZBB，预算持有人必须提出一个令人信服的理由，为什么他们需要资源和资金，这样他们就会对自己的预算更加负责。这是一个明显的步骤，将成本管理的绩效目标加入到他们的个人目标中——与其他增长和盈利目标一起——唯一的附带条件是，管理者不应该以成本为目标，比如退款，因为这超出了他们的控制范围。

• • ZBB迫使管理者关注成本驱动因素

计算可变项目费用(如人工成本和运费)的适当预算金额，需要对这些成本的操作驱动因素有深刻的理解。事实上，零基预算和基于驱动的预算有很多相同的方法——这是我们之前在“零基预算和基于驱动的预算”中提到的——比它们的名字更相似?结合反映需求变化如何驱动资源需求和可变费用的业务规则，有助于培养对成本的更深入理解，以便管理人员能够就如何控制成本做出更明智的决策。

你能期待什么结果?

除了麦肯锡，ZZB的另一个支持者是我们的合作伙伴埃森哲。在最近的一篇CFO.com文章中，他们提到了成功的实现消费品公司在实施ZBB的第一年就节省了3.5亿美元的SG&A费用。今年早些时候，在《华尔街日报》的一篇文章中，饮料巨头可口可乐宣布他们也采用了ZBB，目标是到2019年节省30亿美元的成本。这样的储蓄对收益有重大影响，因此很容易理解为什么ZBB再次成为头条新闻。

那么ZBB是如何融入其中的呢?

总是需要手动输入某些固定费用和可自由支配费用的分项。但是，构成零基预算的许多行项目来自企业计划的其他方面，包括销售计划、需求计划，甚至项目计划。因此，我们应该永远记住，任何由此产生的支出和投资都应该以完全相同的方式进行审查。但如何?想想滚动零基预算。

上图显示了将零基础预算模型纳入企业计划流程的一种方式。能够编写简单的公式来表示计划模型之间的依赖关系是关键，这样您就可以快速地将它们适应您的特定需求。有了anplan App Hub中的规划应用，你就可以做到这一点。更重要的是，anplan平台是实时运行的，因此对任何模型的更改都会立即流向其他模型中相关的行项。此功能与易于管理的业务规则相结合，是快速滚动重新预测的基础。因此，anplan有效地提供了零基础预算和滚动再预测作为一个单一的解决方案。

零基预算的重新出现是一件好事，我鼓励公司考虑一下。就像歌里唱的，“唯一的方法就是向上走。”所以，看看一个计划，把你的预算和计划策略提升一个档次。

主题:零基预算