Guide · C26
Build a zero-based marketing budget
How can the budget be rejustified without carrying forward history?
Direct answer
Each expense starts from the objective, initiative, evidence level, full cost and alternative that will not be funded.
01Recompose the budget envelope according to expected contribution.
02The rule, the evidence and the next review date stay visible.
How to use this
Move from the question to the deliverable.
How can the budget be rejustified without carrying forward history?
Recompose the budget envelope according to expected contribution.
Zero-based grid
Worked example · SQ-26
Rebuild €620k without applying a uniform cut
Zero-based budgeting re-examines the contribution, evidence, full cost and alternative of every line instead of carrying the history forward.
Costed case: historical budget of €620k, target brought down to €520k.
- 01Reset
Start from zero and rebuild the decision packages.
- 02Justify
Link each line to a result, an item of evidence and a capacity.
- 03Compare
Assess the minimum viable level, the recommended level and the stop option.
- 04Rebuild
Allocate the envelope to the packages retained, not to historical percentages.
History, uniform cut and zero-based budget
The uniform 16% cut preserves every line but underfunds the best performing ones. Zero-based stops one line and reinforces two levers.
| Line | History | Uniform cut | Zero-based | Variance | Decision |
|---|---|---|---|---|---|
| Search | €150k | €126k | €165k | +€15k | Increase |
| Events | €170k | €143k | €70k | −€100k | One format only |
| Content | €110k | €92k | €120k | +€10k | Protect |
| ABM | €120k | €101k | €105k | −€15k | Reduce accounts |
| Sponsorship | €70k | €58k | €0 | −€70k | Stop |
| Total | €620k | €520k | €460k | −€160k | €60k reserve |
01Zero-based frees €60k of reserve while reinforcing Search and content.
02The uniform cut keeps unproven sponsorship and weakens the documented levers.
03The reserve funds learning or absorbs variances; it must not be allocated in advance.
Fictitious case. Sunk costs, contractual commitments and obligations must be isolated before rebuilding.
Coherence controls
Minimum conditions before validation.
The status, the evidence and the owner must be available for review.
The status, the evidence and the owner must be available for review.
The status, the evidence and the owner must be available for review.
The status, the evidence and the owner must be available for review.
Usable deliverable
Zero-based grid
Explore the decision further with an interactive control, or start from a structured template to produce your deliverable.