2018-零基预算_对波动变化迅速做出反应（英文版）

Accelerated Zero Based Budgeting (AZBB) Summary

Core Content

Accelerated Zero Based Budgeting (AZBB) is a proprietary methodology developed by Roland Berger to enable organizations to achieve rapid and sustainable cost savings while maintaining alignment and transparency. It is designed to respond quickly to environmental volatility and is structured around three main phases: Transparency Cost Drivers Analysis, Idea Generation for Savings Potential, and Validation of Ambition and Implementation Plan.

Main Views

• AZBB is a cost-driven approach: It systematically reviews and challenges activities to identify optimization levers such as simplification, automation, and outsourcing.
• It emphasizes transparency and alignment: Through detailed cost driver analysis and organization mapping, AZBB ensures that all stakeholders understand the cost structure and are aligned on the objectives.
• It is a rapid and durable solution: AZBB can deliver savings up to 25%, with a payback period of 6 to 18 months, and is designed to be implemented efficiently.
• It leverages a process-driven framework: The methodology is supported by tools like the Challenge Grid and Activities Analysis Framework, which help in identifying, analyzing, and prioritizing cost-saving opportunities.
• It integrates change management: AZBB includes strategies for mobilizing teams, managing resistance, and planning human resources to ensure smooth implementation.
• It is backed by real-world examples: The method has been successfully applied across various sectors, with clients reporting high satisfaction and measurable savings.

Key Information

Phase 1: Transparency Cost Drivers Analysis (4 weeks)

• Functional approach: Build a robust cost base by analyzing HR and spend.
• Data collection and modeling: Use a "cube" model to clarify cost and resource structures.
• Benchmarking: Utilize Roland Berger’s internal database with 1000+ inputs on European companies for comparative analysis.
• Operational approach: Map Decision Units (DUs) and tasks, identify internal clients, and assess service levels.

Phase 2: Ideas Generation for Savings Potential (4 weeks)

• Weekly workshops with DU managers: Systematically review activities and costs to identify optimization levers.
• Quantification and allocation: Convert identified savings into hard cash gains and provide a comprehensive view for management decision-making.

Phase 3: Validation of Ambition and Implementation Plan (4 weeks)

• Selection and clustering of savings: Classify ideas based on effort and complexity, and build scenarios.
• Arbitration with COMEX: Formal validation of the level of ambition, development of an implementation roadmap, and budgeting.
• Change management: Mobilize and inform stakeholders, manage transformation, and plan for HR needs.

Supporting Tools and Methodologies

• Challenge Grid: A tool to systematically question cost drivers and generate creative ideas.
• Activities Analysis Framework: Includes detailed organization charts, mission statements, activity volumes, and internal interactions.
• IT enablers: Identification and prioritization of IT projects that support cost reduction and efficiency.

Differentiators

1. No trauma or resistance: Teams are engaged in the AZBB journey in a way that avoids negative reactions.
2. Lever database and examples: A solid database of levers and real examples help drive acceptance and confidence.
3. Focus on actual results: AZBB ensures alignment on levers, management commitment, and robust monitoring methods to deliver tangible outcomes.

Client Satisfaction

• 100% satisfaction rate: All Roland Berger clients are either satisfied or highly satisfied with the savings achieved and the efficiency of the implementation process.

Contact Information

For more information or to discuss how AZBB can benefit your organization, contact Roland Berger at:
AZBB@rolandberger.com

Conclusion

AZBB is a powerful, structured, and client-focused approach to cost optimization and organizational alignment. By combining transparency, creativity, and robust change management, it enables companies to quickly identify and implement cost-saving measures, ensuring both efficiency and long-term sustainability.