zero-based cost management 這玩意至少有近60年的歷史了

zero-based cost management 這玩意至少有近60年的歷史了


Resetting the Cost Structure at Shell
by Gerard Paulides

A senior finance executive explains how a zero-based cost management effort is leading to significant performance improvements.

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zero-based
(zîr'ō-bās', zē'rō-) or ze·ro-based (-bāst')
adj.
Having each expenditure or item justified as to need or cost: "Zero-base budgeting requires its practitioners to justify every dollar they spend" (Wall Street Journal).