bcg -为什么零基转型不只是另一项成本计划 Why Zero-Based Transformation Is Not Just Another Cost Program.pdf

bcg -为什么零基转型不只是另一项成本计划 Why Zero-Based Transformation Is Not Just Another Cost Program.pdf

ZERO-BASEDBUDGETING

WhyZero-Based

TransformationIsNot

JustAnotherCost

Program

ByVivekSarma,ChristianSchmid,Lisa-Katharina(Liska)Schmitz,KarinvonFunck,Kristin

Wheatley,andDonatWunderlich

ARTICLEFEBRUARY09,20268MINREAD

Financialinstit

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