Every rupee justified from zero, not last year plus a percentage.
Traditional incremental budgeting, 'last year plus five percent', rewards inefficiency and embeds wasteful spend into the baseline forever. Organisations that have never challenged their cost base are almost always carrying 15--25% of spend that delivers no value.
We lead a rigorous zero-based budgeting exercise where every line of cost must justify its existence from scratch. We categorise spend into value tiers, identify redundant activities, and help management make explicit trade-offs about where to invest and where to cut.