Zero-based budgeting (ZBB) is a disciplined approach to financial planning that challenges the habit of simply adjusting last year’s numbers. Instead of carrying forward historical allocations, every program and expense must be justified from the ground up at the start of each cycle. Applied across capital investments, operating costs, marketing, overheads, and cost of goods sold, ZBB can unlock efficiency and free organizations from entrenched practices. This month’s journal explores ZBB not as a buzzword, but as a practical reset—why it matters now, how it works in real organizations, how it compares to traditional budgeting, and how it can evolve into a broader cultural capability. We also examine common pitfalls and real-world cases to evaluate ZBB with rigor.