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Zero Based Budgeting and Departmental Cost Ownership

When margins tighten and load shedding pushes up operating costs, rolling last year's budget forward hides waste that South African organisations can no longer afford. This course teaches finance teams and budget holders to build budgets from a zero base, justify every line item against business drivers, and hand real cost ownership to department managers. Delegates leave with a repeatable method for challenging spend, funding priorities and defending the budget to an executive committee.

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Register for this course

What you will be able to do

  • Explain how zero based budgeting differs from incremental and rolling budget approaches.
  • Break departmental costs into decision units and rank them against business priorities.
  • Challenge recurring spend using activity levels and cost driver evidence.
  • Facilitate budget negotiations between finance and operational managers.
  • Build a defensible zero based budget pack for executive review.
  • Embed cost ownership and accountability into monthly performance reporting.

Course outline

  1. 01Why traditional budgets carry hidden waste
  2. 02Principles of zero based budgeting
  3. 03Defining decision units and cost drivers
  4. 04Ranking and prioritising spend
  5. 05Running budget challenge sessions
  6. 06Linking budgets to strategy and KPIs
  7. 07Presenting and defending the budget
  8. 08Monitoring cost ownership through the year

Who should attend

Financial managers, management accountants, budget officers and departmental heads who prepare, challenge or defend operating budgets.

Dates, venues and fees

DatesVenueDaysFeeCalendarRegister
28 to 30 Sep 2026Durban3R13,000Closed
29 Sep to 1 Oct 2026Pretoria3R13,000Register
30 Sep to 2 Oct 2026Windhoek3US$1,500Register
5 to 7 Oct 2026Gaborone3US$1,500Register
6 to 8 Oct 2026Maseru3US$1,500Register
7 to 9 Oct 2026Mbabane3US$1,500Register
12 to 14 Oct 2026Lusaka3US$1,500Register
13 to 15 Oct 2026Harare3US$1,500Register
14 to 16 Oct 2026Lilongwe3US$1,500Register
19 to 21 Oct 2026Blantyre3US$1,500Register
20 to 22 Oct 2026Mozambique3US$1,500Register
21 to 23 Oct 2026Nairobi3US$1,500Register
26 to 28 Oct 2026Dar es Salaam3US$1,500Register
27 to 29 Oct 2026Kigali3US$1,500Register
28 to 30 Oct 2026Kampala3US$1,500Register
2 to 4 Nov 2026Accra3US$1,500Register
3 to 5 Nov 2026Lagos3US$1,500Register
4 to 6 Nov 2026Cairo3US$1,500Register
9 to 11 Nov 2026Mauritius3US$1,500Register
10 to 12 Nov 2026Dubai3US$1,500Register
11 to 13 Nov 2026Online3US$900Register
8 to 10 Dec 2026Johannesburg3R13,000Register
9 to 11 Dec 2026Cape Town3R13,000Register

Fees are per delegate. South African venues are priced in rand; other locations and online in US dollars. Fees exclude 15% VAT where applicable. Group bookings of three or more delegates from the same organisation qualify for a reduced rate; contact us for a quotation.

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