Zero-based budgeting revisited: Why this time is different

<table width="633" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="403" valign="top"> <font face="Verdana, Arial, Helvetica, sans-serif" size="-1" color="#4c4949"><span style="font-size: 13px;">This budgeting concept allows senior-leadership teams to put their money where their strategy is, aligning resources with business priorities and setting the example from the top.</span></font><br/> <a href="https://podcasts.mckinsey.com:443/l?r=unknown&s=_unknown&i=6c633a313030303031633462756f6267307576663633&he=687474702533412532462532467777772e6d636b696e7365792e636f6d253246617373657473253246646f74636f6d2532467468652d6d636b696e7365792d706f64636173742532464d502d5a65726f2d62617365642d627564676574696e672d7265766973697465642d5768792d746869732d74696d652d69732d646966666572656e742e6d7033"><font face="Verdana, Arial, Helvetica, sans-serif" size="-2" color="#006699">Read more &#62;</font></a><br/> <a href="https://podcasts.mckinsey.com:443/l?r=unknown&s=_unknown&i=6c633a313030303031633462756f6267307576663633&he=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"> <img src="//podcasts.mckinsey.com/x/img/podcast.gif" border="0"/></a>&nbsp;&nbsp; <a href="https://podcasts.mckinsey.com:443/l?r=unknown&s=_unknown&i=6c633a313030303031633462756f6267307576663633&he=253246253246706f6463617374732e6d636b696e7365792e636f6d253246706f646361737425334670632533446d61696e2532367075253344687474702532353341253235324625323532467777772e6d636b696e7365792e636f6d253235324