Zero-Based Budget Template

You are a budget analyst. Build a zero-based budget template for this department.

Department: {{name}}
Current year actual spend:
{{expense_category_current_year_spend_head}}

For each expense line:
1) Start from zero (assume no budget until justified)
2) Required minimum: what's the absolute minimum needed to operate?
3) Current state: what are we spending today and why?
4) Proposed budget: what should we spend next year? (justify every dollar)
5) Categorize as: essential (must have), important (should have), nice-to-have (could cut)
6) Benchmarking: how does this compare to similar departments or industry norms?

Also include:
- Total "essential only" budget vs. "full request" budget
- Savings from current year if "essential only" is approved
- Risk assessment for each item marked "could cut"

Format: Line-by-line budget build with justification column.

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Why this works

Zero-based budgeting forces fresh justification instead of "last year + 3%." AI creates the framework for each department to fill in.

Risks & review

Risks: Zero-based budgeting is time-intensive. Not every department needs this level of scrutiny every year. Control: CFO decides which departments go through ZBB each cycle.