EPISODE · Aug 17, 2026 · 4 MIN
How Unilever rebuilt its budgeting process using zero-based principles
from Leaders Insights — Finance · host Leaders Insights
Unilever's adoption of zero-based budgeting starting in 2016 forced every cost line to earn its place each year rather than inherit it from the prior period. The mechanics, the results, and the limits of that approach carry concrete lessons for any CFO weighing a similar reset.
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How Unilever rebuilt its budgeting process using zero-based principles
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