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.