Zero-Base Budget (ZBB), has been defined as one of the methodologies, that will help us achieve the cultural transformation that our company has been striving for. It allows us to increase budget control, collaboration between teams and generates responsibility for business results.

As a result, accounts denominated as “others” were inactivated or blocked back in 2020. From then, the expenses that previously were charged to those accounts have had 3 effects:

1. Accounting and better execution has been reinforced and likewise, has boosted the optimization based on best practices of accounting and better control.
2. Effects of the Covid-19 pandemic drastically reduced our spending as a company.
3. Expenses that weren’t captured (based on the previous reasons), were placed onto the correct accounts.

Having said that, none of these accounts, will be available for your 2022 budget. Consequently, you will not find these accounts in the templates to load the expenses, so you must assign your budget in other available accounts.