Love Zero-based budgeting. Should be the standard, output counts: “the more strategic way to plan your marketing. First you forget about the total spend and where that spend was allocated last year – hence the zero. Second, the marketing team do their research, construct their marketing plan and conclude it with a budget in which they ask for a certain amount of investment and promise a specific return for that investment.”

Mark Ritson: Why Unilever is right to adopt zero-based budgeting