With Zero-Based Budgeting (ZBB) every line item will be required to be justified in order to be approved. It is an approach to increasing accountability to costs, improving cash flows, and improving awareness of expenditures during the budgetary process. ZBB can be used to align the operations with the strategic goals of an organization. ZBB starts the budgetary process fresh rather than focus on variances in previous budgets. As a resulting emphasis is placed on utilizing current resources effectively in order that the organization's operations are aligned more strategically with its operations. The process ensures that revenue and expenditure items are relevant and measurable.

There are a variety of Key Performance Indicators (KPIs) that can be used by companies in order to measure performance. These indicators can be used to compare financial, operational, as well as strategic objectives. Depending on the industry the indicators used maybe different this can include revenue growth, labour efficiencies, market share compared to competitors, and operational efficiencies. With the amount of analytics that is available it is important not to be sidetracked by a volume of indicators, but rather focus on a few key indicators as part of Balanced Scorecard. In order to provide meaningful information, KPIs should be specific, measured objectively, and understood in order to provide a meaningful context.