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Zero Based Budgeting and Departmental Cost Ownership

When margins tighten and load shedding pushes up operating costs, rolling last year's budget forward hides waste that South African organisations can no longer afford. This course teaches finance teams and budget holders to build budgets from a zero base, justify every line item against business drivers, and hand real cost ownership to department managers. Delegates leave with a repeatable method for challenging spend, funding priorities and defending the budget to an executive committee.

What you will be able to do

  • Explain how zero based budgeting differs from incremental and rolling budget approaches.
  • Break departmental costs into decision units and rank them against business priorities.
  • Challenge recurring spend using activity levels and cost driver evidence.
  • Facilitate budget negotiations between finance and operational managers.
  • Build a defensible zero based budget pack for executive review.
  • Embed cost ownership and accountability into monthly performance reporting.

Course outline

  1. 01Why traditional budgets carry hidden waste
  2. 02Principles of zero based budgeting
  3. 03Defining decision units and cost drivers
  4. 04Ranking and prioritising spend
  5. 05Running budget challenge sessions
  6. 06Linking budgets to strategy and KPIs
  7. 07Presenting and defending the budget
  8. 08Monitoring cost ownership through the year

Who should attend

Financial managers, management accountants, budget officers and departmental heads who prepare, challenge or defend operating budgets.

Dates, venues and fees

DatesVenueDaysFeeCalendar
17 to 19 Aug 2026Lagos3US$1,500
24 to 26 Aug 2026Harare3US$1,500
31 Aug to 2 Sep 2026Kampala3US$1,500
7 to 9 Sep 2026Dar es Salaam3US$1,500
14 to 16 Sep 2026Pretoria3R13,000
21 to 23 Sep 2026Cape Town3R13,000
5 to 7 Oct 2026Online3US$900
12 to 14 Oct 2026Mozambique3US$1,500
19 to 21 Oct 2026Cairo3US$1,500
26 to 28 Oct 2026Accra3US$1,500
2 to 4 Nov 2026Lusaka3US$1,500
9 to 11 Nov 2026Kigali3US$1,500
16 to 18 Nov 2026Nairobi3US$1,500
23 to 25 Nov 2026Durban3R13,000
30 Nov to 2 Dec 2026Johannesburg3R13,000
14 to 16 Dec 2026Mauritius3US$1,500
21 to 23 Dec 2026Dubai3US$1,500

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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