Zero-Based Transformation

Holistic approach to cost transformation drives growth, resilience

Managing through the perfect storm with speed, agility

Businesses have been inundated with challenges and change at a speed, scope and scale that is unprecedented. From changing employee mindsets and shifting customer demand to supply chain disruption, labor shortages and record inflation.

At the center of this perfect storm? Cost. As executives rethink and reimagine their business, they must reset cost structures and redeploy resources to support it and build new capabilities that can help enable them to adjust as conditions change.

When everything has changed, where do you begin? We start at zero with a holistic zero-based approach by rethinking priorities from end-to-end, weighing the tradeoffs required from the start. It's no longer simply about containing, cutting or optimizing cost. Transformation requires a fundamentally new approach to cost, driven by rethinking priorities and redeploying resources as a key strategy to drive growth and resilience.

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Cost strategy

Invest resources where they can have the greatest impact and drive growth, resilience and competitive advantage.

Forensic cost analytics

Combine AI, data, and “should cost” analysis to help gain visibility and flexibility to make decisions rapidly as conditions change.

Sustainability by design

Align cost strategy and resources with priorities such as sustainability to transform responsibly and deliver 360° value.

Organization and workforce

Reimagine your organization and workforce, aligning cost structures and resources to support that vision.

Supply chain resilience

Use data and insights to identify the “should cost” of goods and logistics to help optimize performance, price and agility.

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How we work

Adopting ZBT is an investment in tomorrow. By infusing new technologies and an owner-operator ethos across your organization, we can help you shift cost curves and reimagine work itself.

Zero-based commercial (ZBC)

Define the right customer experiences and price points for each segment. Evaluate total share of wallet to optimize investments and grow revenue.

Zero-based organization (ZBO)

Clean sheet your company. Determine your future needs and redesign to shift talent away from work that doesn’t drive the outcomes you want.

Zero-based spend (ZBS)

Identify General & Administration (G&A) with an unprecedented level of granularity to make bold choices that free up cash for growth initiatives.

Zero-based supply chain (ZBSC)

Pinpoint the “should cost” of goods sold based on price, performance and value engineering, then optimize products and services accordingly.

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What we think


Solving for complexity with one powerful solution.

Meet our lead

“ZBT has never been more relevant than it is today. Cost transformation is not just about cutting costs – it’s also about growth. ZBT helps to uncover the funds needed to fuel growth, innovate and differentiate.”

Robert Willems

Managing Director – Accenture Strategy, Global Zero-Based Transformation (ZBT) Lead​

Join us

ZBT creates a window into all parts of an organization and its business. Use your vision to solve the biggest business challenges with solutions that have yet to be conceived. Build a career by helping global clients reimagine their organizations in an ever-changing business landscape.


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