What are the fundamental requirements of ZBB?

1-      Establish objectives in consistent with organizational objectives.

2-      Define and devise alternative ways to achieve those objectives.

3-      Chose the most feasible, practical and effective alternative.

4-      Break the chosen alternative into incremental levels of efforts;

5-      Assess the cost and benefits of each incremental level;

6-      Rank all the activities of the unit in priority order.