{"id":41704,"date":"2026-05-14T15:51:00","date_gmt":"2026-05-14T18:51:00","guid":{"rendered":"https:\/\/elogroup.com\/?post_type=nossas-solucoes&#038;p=41704"},"modified":"2026-08-14T09:53:38","modified_gmt":"2026-08-14T12:53:38","slug":"zero-based-budgeting","status":"publish","type":"nossas-solucoes","link":"https:\/\/elogroup.com\/en\/solutions\/zero-based-budgeting\/","title":{"rendered":"Zero-Based Budgeting"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"41704\" class=\"elementor elementor-41704 elementor-40466\" data-elementor-post-type=\"nossas-solucoes\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-12910d4 e-flex e-con-boxed e-con e-parent\" data-id=\"12910d4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7089478 elementor-widget elementor-widget-html\" data-id=\"7089478\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<!--\n  ELO Group \u2014 Hero \u00b7 Zero-Based Budgeting (EN) | LIGHT (lateral image)\n  Bloco: elo-hero-obz-en\n  Embed: Elementor \u2192 \"HTML\" widget (paste EVERYTHING, from <link> to <\/script>)\n  Background: white directly on the Elementor Section. 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flex-wrap: wrap; gap: 12px 24px; }\n  .elo-hero-obz-en-jumpnav .jumpnav-links a { font-family: var(--font-mono); font-size: 12px; font-weight: 500; letter-spacing: 0.1em; text-transform: uppercase; color: var(--ink) !important; text-decoration: none !important; border-bottom: 1px solid transparent; padding-bottom: 2px; transition: color 0.2s ease, border-color 0.2s ease; }\n  .elo-hero-obz-en-jumpnav .jumpnav-links a.hovered { color: var(--blue) !important; border-bottom-color: var(--blue); }\n  @media (max-width: 900px) {\n    .elo-hero-obz-en-wrap .page { padding: 0 24px; }\n    .elo-hero-obz-en-top { grid-template-columns: 1fr; gap: 40px; }\n    .elo-hero-obz-en-image { min-height: 300px; }\n    .elo-hero-obz-en-ctas { padding-top: 32px; }\n    .elo-hero-obz-en-jumpnav { margin-top: 40px; padding-top: 28px; gap: 14px 24px; }\n  }\n  @media (max-width: 600px) {\n    .elo-hero-obz-en-display { font-size: clamp(30px, 8vw, 44px); letter-spacing: -0.028em; }\n    .elo-hero-obz-en-image { min-height: 240px; }\n  }\n  @media (max-width: 400px) {\n    .elo-hero-obz-en-wrap .page { padding: 0 20px; }\n    .elo-hero-obz-en-ctas { flex-direction: column; align-items: stretch; }\n    .elo-hero-obz-en-btn { justify-content: center; width: 100%; }\n  }\n<\/style>\n<div class=\"elo-hero-obz-en-wrap\">\n  <section class=\"elo-hero-obz-en-section\">\n    <div class=\"page\">\n      <div class=\"elo-hero-obz-en-cluster\">\n        <a class=\"link-placeholder\" data-hover>Organizational Performance &amp; People<\/a> <!-- add href=\"URL\" when the cluster page exists -->\n      <\/div>\n      <div class=\"elo-hero-obz-en-top\">\n        <div class=\"elo-hero-obz-en-copy\">\n          <div class=\"elo-hero-obz-en-eyebrow\">Zero-Based Budgeting (ZBB)<\/div>\n          <h1 class=\"elo-hero-obz-en-display\">Efficiency and <em>control<\/em> in budget decisions<\/h1>\n          <div class=\"elo-hero-obz-en-ctas\">\n            <a href=\"https:\/\/elogroup.com\/en\/contact-us\/\" class=\"elo-hero-obz-en-btn elo-hero-obz-en-btn-blue\" data-hover>Talk to a specialist<\/a>\n            <a href=\"#abordagem\" class=\"elo-hero-obz-en-btn elo-hero-obz-en-btn-ghost\" data-hover>Our approach<\/a>\n          <\/div>\n        <\/div>\n        <div class=\"elo-hero-obz-en-image\" role=\"img\" aria-label=\"Zero-Based Budgeting \u2014 efficiency and control in budget decisions\"><\/div>\n      <\/div>\n      <nav class=\"elo-hero-obz-en-jumpnav\" aria-label=\"Page navigation\">\n        <div class=\"jumpnav-label\">On this page<\/div>\n        <div class=\"jumpnav-links\">\n          <a href=\"#perspectiva\" data-hover>Perspective<\/a>\n          <a href=\"#abordagem\" data-hover>Approach<\/a>\n          <a href=\"#diferenciais\" data-hover>Differentials<\/a>\n          <a href=\"#contato\" data-hover>Contact<\/a>\n        <\/div>\n      <\/nav>\n    <\/div>\n  <\/section>\n<\/div>\n<script>\n(function() {\n  var root = document.querySelector('.elo-hero-obz-en-wrap');\n  if (!root) return;\n  root.querySelectorAll('[data-hover]').forEach(function(el) {\n    el.addEventListener('mouseenter', function() { el.classList.add('hovered'); 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font-family: var(--font-sans-reg); font-size: 15.5px; letter-spacing: -0.01em; color: var(--ink) !important; margin: 0; line-height: 1.3; transition: color 0.2s ease; }\n  .elo-perspectiva-obz-en-dor.open .elo-perspectiva-obz-en-dtitle, .elo-perspectiva-obz-en-dhead.hovered .elo-perspectiva-obz-en-dtitle { color: var(--blue) !important; }\n  .elo-perspectiva-obz-en-dtoggle { width: 22px; height: 22px; position: relative; flex-shrink: 0; }\n  .elo-perspectiva-obz-en-dtoggle::before, .elo-perspectiva-obz-en-dtoggle::after { content: ''; position: absolute; background: var(--blue); transition: transform 0.25s ease, opacity 0.2s ease; }\n  .elo-perspectiva-obz-en-dtoggle::before { top: 10px; left: 0; width: 22px; height: 2px; }\n  .elo-perspectiva-obz-en-dtoggle::after { top: 0; left: 10px; width: 2px; height: 22px; }\n  .elo-perspectiva-obz-en-dor.open .elo-perspectiva-obz-en-dtoggle::after { transform: rotate(90deg); opacity: 0; }\n  .elo-perspectiva-obz-en-dbody { max-height: 0; overflow: hidden; transition: max-height 0.3s ease; }\n  .elo-perspectiva-obz-en-dbody p { font-family: var(--font-sans-reg); font-size: 14px; line-height: 1.6; color: var(--body) !important; margin: 0; padding: 0 2px 20px 38px; }\n  @media (max-width: 900px) {\n    .elo-perspectiva-obz-en-wrap .page { padding: 0 24px; }\n    .elo-perspectiva-obz-en-grid { grid-template-columns: 1fr; gap: 40px; }\n    .elo-perspectiva-obz-en-p { max-width: none; }\n  }\n  @media (max-width: 400px) { .elo-perspectiva-obz-en-wrap .page { padding: 0 20px; } }\n<\/style>\n<div class=\"elo-perspectiva-obz-en-wrap\">\n  <section class=\"elo-perspectiva-obz-en-section\" id=\"perspectiva\">\n    <div class=\"page\">\n      <div class=\"elo-perspectiva-obz-en-meta\">Perspective<\/div>\n      <h2 class=\"elo-perspectiva-obz-en-h2\">Your budget grows every year. <em>But can you justify every cent inside it?<\/em><\/h2>\n      <div class=\"elo-perspectiva-obz-en-grid\">\n        <div>\n          <p class=\"elo-perspectiva-obz-en-p\">In the incremental model, last year's budget becomes the automatic starting point: a rate is applied, top-down cuts are absorbed, and the cycle repeats \u2014 without ever asking whether each expense still makes sense.<\/p>\n          <p class=\"elo-perspectiva-obz-en-p\">The result is invisible slack in the P&amp;L, low accountability and the \"spend it all so you don't lose it next year\" logic. As P&amp;Ls grow more complex, this waste piles up, and emergency cuts tend to hit exactly what should not be cut.<\/p>\n          <p class=\"elo-perspectiva-obz-en-p\">Running ZBB efficiently means putting energy where the return is highest and expanding the scope as the gains consolidate.<\/p>\n        <\/div>\n        <div class=\"elo-perspectiva-obz-en-dores\">\n          <div class=\"elo-perspectiva-obz-en-dor open\">\n            <button type=\"button\" class=\"elo-perspectiva-obz-en-dhead\" data-dor><span class=\"elo-perspectiva-obz-en-dnum\">01<\/span><p class=\"elo-perspectiva-obz-en-dtitle\">Perpetuated historical spending<\/p><span class=\"elo-perspectiva-obz-en-dtoggle\" aria-hidden=\"true\"><\/span><\/button>\n            <div class=\"elo-perspectiva-obz-en-dbody\"><p>Prior-year expenses automatically readjusted, without questioning the value they actually deliver.<\/p><\/div>\n          <\/div>\n          <div class=\"elo-perspectiva-obz-en-dor\">\n            <button type=\"button\" class=\"elo-perspectiva-obz-en-dhead\" data-dor><span class=\"elo-perspectiva-obz-en-dnum\">02<\/span><p class=\"elo-perspectiva-obz-en-dtitle\">Low accountability over costs<\/p><span class=\"elo-perspectiva-obz-en-dtoggle\" aria-hidden=\"true\"><\/span><\/button>\n            <div class=\"elo-perspectiva-obz-en-dbody\"><p>Little visibility and ownership from managers over what they spend and why.<\/p><\/div>\n          <\/div>\n          <div class=\"elo-perspectiva-obz-en-dor\">\n            <button type=\"button\" class=\"elo-perspectiva-obz-en-dhead\" data-dor><span class=\"elo-perspectiva-obz-en-dnum\">03<\/span><p class=\"elo-perspectiva-obz-en-dtitle\">Misdirected emergency cuts<\/p><span class=\"elo-perspectiva-obz-en-dtoggle\" aria-hidden=\"true\"><\/span><\/button>\n            <div class=\"elo-perspectiva-obz-en-dbody\"><p>Last-minute top-down reductions that undermine exactly what drives growth.<\/p><\/div>\n          <\/div>\n          <div class=\"elo-perspectiva-obz-en-dor\">\n            <button type=\"button\" class=\"elo-perspectiva-obz-en-dhead\" data-dor><span class=\"elo-perspectiva-obz-en-dnum\">04<\/span><p class=\"elo-perspectiva-obz-en-dtitle\">The \"spend it all\" vicious cycle<\/p><span class=\"elo-perspectiva-obz-en-dtoggle\" aria-hidden=\"true\"><\/span><\/button>\n            <div class=\"elo-perspectiva-obz-en-dbody\"><p>Teams consume the entire budget and ask for more than they need to secure next year's allocation.<\/p><\/div>\n          <\/div>\n          <div class=\"elo-perspectiva-obz-en-dor\">\n            <button type=\"button\" class=\"elo-perspectiva-obz-en-dhead\" data-dor><span class=\"elo-perspectiva-obz-en-dnum\">05<\/span><p class=\"elo-perspectiva-obz-en-dtitle\">Structure misaligned with strategy<\/p><span class=\"elo-perspectiva-obz-en-dtoggle\" aria-hidden=\"true\"><\/span><\/button>\n            <div class=\"elo-perspectiva-obz-en-dbody\"><p>A budget that doesn't reflect the real business priorities and drains resources from where they matter most.<\/p><\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n<\/div>\n<script>\n(function() {\n  var root = document.querySelector('.elo-perspectiva-obz-en-wrap');\n  if (!root) return;\n  var dores = [].slice.call(root.querySelectorAll('.elo-perspectiva-obz-en-dor'));\n  function sync(d) { var b = d.querySelector('.elo-perspectiva-obz-en-dbody'); 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font-size: 15.5px; line-height: 1.7; color: var(--body) !important; margin: 0; max-width: 78ch; }\n  @media (max-width: 900px) {\n    .elo-abordagem-obz-en-wrap .page { padding: 0 24px; }\n    .elo-abordagem-obz-en-steps { grid-template-columns: 1fr 1fr; gap: 12px; }\n    .elo-abordagem-obz-en-detail { grid-template-columns: 1fr; gap: 16px; padding: 28px 24px; }\n  }\n  @media (max-width: 400px) { .elo-abordagem-obz-en-wrap .page { padding: 0 20px; } .elo-abordagem-obz-en-steps { grid-template-columns: 1fr; } }\n<\/style>\n<div class=\"elo-abordagem-obz-en-wrap\">\n  <section class=\"elo-abordagem-obz-en-section\" id=\"abordagem\">\n    <div class=\"page\">\n      <div class=\"elo-abordagem-obz-en-meta\">Our approach<\/div>\n      <h2 class=\"elo-abordagem-obz-en-h2\">A methodology to build more efficient budgets, using data and analytics to eliminate waste, prioritize what creates value and allocate resources where they matter most.<\/h2>\n      <div class=\"elo-abordagem-obz-en-steps\" data-steps><\/div>\n      <div class=\"elo-abordagem-obz-en-detail\">\n        <div class=\"dnum\" data-dnum>01<\/div>\n        <div><p class=\"dt\" data-dt><\/p><p class=\"dd\" data-dd><\/p><\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n<\/div>\n<script>\n(function() {\n  var root = document.querySelector('.elo-abordagem-obz-en-wrap');\n  if (!root) return;\n  var steps = [\n    { n: '01', t: 'ZBB set-up', d: 'We reclassify accounts into packages and sub-packages, define budget entities and owners, build templates and train the package owners, structuring the matrix governance that sustains the entire cycle.' },\n    { n: '02', t: 'Opportunity analysis', d: 'We gather financial and operational data and apply benchmarking, contract review and policy assessment, with structured challenges to question every expense and identify where to cut without compromising what drives results.' },\n    { n: '03', t: 'Budgeting', d: 'We run budget debate rounds with managers, classify spend as essential or complementary, and review the cuts prioritized by impact and implementation complexity.' },\n    { n: '04', t: 'Budget process review', d: 'We redesign the full cycle (pre-budget, planning, execution and review), defining policies, rituals, approval levels and exception governance.' },\n    { n: '05', t: 'BI & continuous monitoring', d: 'We automate the P&L with package-tracking dashboards, budget vs. actual variance analysis and operational KPIs for recurring control beyond the annual cycle.' },\n    { n: '06', t: 'ZBB cell set-up', d: 'We design the dedicated area to sustain the method permanently, with roles, rituals and processes integrated into the company\u2019s budget cycle.' }\n  ];\n  function esc(s){ var d=document.createElement('div'); 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});\n  });\n  set(0);\n})();\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9199b4f e-flex e-con-boxed e-con e-parent\" data-id=\"9199b4f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ae0a0a elementor-widget elementor-widget-html\" data-id=\"7ae0a0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<meta charset=\"utf-8\">\n<!--\n  ELO Group \u2014 Examples of analysis by package \u00b7 Zero-Based Budgeting (EN) | DARK (discreet)\n  Block: elo-exemplos-obz-en\n  Embed: Elementor \u2192 \"HTML\" widget.\n  IMPORTANT: apply dark background #272727 directly on the Elementor Section (wrapper is transparent).\n  No border-bottom (the background change already delimits). Position: right AFTER the 6-step methodology.\n  Tabs by package (Marketing\/IT\/Travel); each tab shows a Zero-Based example and an Efficiency example.\n-->\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=JetBrains+Mono:wght@400;500&display=swap\" rel=\"stylesheet\">\n<style>\n  @font-face {\n    font-family: 'PP Telegraf';\n    src: url('https:\/\/elogroup.com.br\/wp-content\/uploads\/elementor\/fonts\/PPTelegraf-Regular.woff2') format('woff2'),\n         url('https:\/\/elogroup.com.br\/wp-content\/uploads\/elementor\/fonts\/PPTelegraf-Regular.woff') format('woff');\n    font-weight: 400; font-display: swap;\n  }\n  .elo-exemplos-obz-en-wrap {\n    --lilac: #B8A8FF; --line-dark: rgba(255,255,255,0.14); --line-dark-strong: rgba(255,255,255,0.24);\n    --font-sans-reg: 'PP Telegraf Regular', 'PP Telegraf', 'Helvetica Neue', Arial, sans-serif;\n    --font-mono: 'JetBrains Mono', ui-monospace, SFMono-Regular, Menlo, monospace;\n    background: transparent; color: rgba(255,255,255,0.92); 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}\n  .elo-exemplos-obz-en-tab { font-family: var(--font-mono); font-size: 12px; letter-spacing: 0.04em; text-transform: uppercase; color: rgba(255,255,255,0.7) !important; background: transparent !important; background-color: transparent !important; border: 1px solid var(--line-dark-strong); border-radius: 100px; padding: 9px 18px; cursor: pointer; box-shadow: none !important; -webkit-appearance: none; appearance: none; transition: background-color 0.2s ease, color 0.2s ease, border-color 0.2s ease; }\n  .elo-exemplos-obz-en-tab:focus, .elo-exemplos-obz-en-tab:active { outline: none; box-shadow: none !important; }\n  .elo-exemplos-obz-en-tab.hovered:not(.is-active) { border-color: var(--lilac); color: var(--lilac) !important; }\n  .elo-exemplos-obz-en-tab.is-active { background: var(--lilac) !important; background-color: var(--lilac) !important; border-color: var(--lilac); color: #0A0A0A !important; }\n  .elo-exemplos-obz-en-panel { display: none; grid-template-columns: 1fr 1fr; gap: 0; border: 1px solid var(--line-dark); }\n  .elo-exemplos-obz-en-panel.is-active { display: grid; }\n  .elo-exemplos-obz-en-cell { padding: 30px 30px; }\n  .elo-exemplos-obz-en-cell + .elo-exemplos-obz-en-cell { border-left: 1px solid var(--line-dark); }\n  .elo-exemplos-obz-en-cell .kind { font-family: var(--font-mono); font-size: 10.5px; letter-spacing: 0.1em; text-transform: uppercase; color: var(--lilac) !important; display: inline-block; margin-bottom: 14px; padding-bottom: 4px; border-bottom: 1px solid rgba(255,255,255,0.14); }\n  .elo-exemplos-obz-en-cell .et { font-family: var(--font-sans-reg); font-size: 18px; line-height: 1.25; letter-spacing: -0.015em; color: #ffffff !important; margin: 0 0 10px; }\n  .elo-exemplos-obz-en-cell .ed { font-family: var(--font-sans-reg); font-size: 14px; line-height: 1.6; color: rgba(255,255,255,0.72) !important; margin: 0; }\n  @media (max-width: 900px) {\n    .elo-exemplos-obz-en-wrap .page { padding: 0 24px; }\n    .elo-exemplos-obz-en-panel, .elo-exemplos-obz-en-panel.is-active { grid-template-columns: 1fr; }\n    .elo-exemplos-obz-en-cell + .elo-exemplos-obz-en-cell { border-left: none; border-top: 1px solid var(--line-dark); }\n  }\n  @media (max-width: 400px) { .elo-exemplos-obz-en-wrap .page { padding: 0 20px; } }\n<\/style>\n<div class=\"elo-exemplos-obz-en-wrap\">\n  <section class=\"elo-exemplos-obz-en-section\" id=\"exemplos\">\n    <div class=\"page\">\n      <div class=\"elo-exemplos-obz-en-meta\">Examples of analysis by package<\/div>\n      <h2 class=\"elo-exemplos-obz-en-h2\">What the analysis looks like in practice, package by package<\/h2>\n      <p class=\"elo-exemplos-obz-en-intro\">Illustrative examples of where the zero-based lens (the real need for the spend) and the pursuit of efficiency act on each budget package.<\/p>\n\n      <div class=\"elo-exemplos-obz-en-tabs\" role=\"tablist\">\n        <button type=\"button\" class=\"elo-exemplos-obz-en-tab is-active\" data-tab=\"0\">Marketing<\/button>\n        <button type=\"button\" class=\"elo-exemplos-obz-en-tab\" data-tab=\"1\">IT<\/button>\n        <button type=\"button\" class=\"elo-exemplos-obz-en-tab\" data-tab=\"2\">Travel<\/button>\n      <\/div>\n\n      <div class=\"elo-exemplos-obz-en-panel is-active\" data-panel=\"0\">\n        <div class=\"elo-exemplos-obz-en-cell\">\n          <span class=\"kind\">Zero-Based<\/span>\n          <p class=\"et\">Assessing the real need for events<\/p>\n          <p class=\"ed\">Reviewing participation in paid events, weighing return on investment to evaluate the effectiveness of the spend.<\/p>\n        <\/div>\n        <div class=\"elo-exemplos-obz-en-cell\">\n          <span class=\"kind\">Efficiency<\/span>\n          <p class=\"et\">Optimizing the digital media mix<\/p>\n          <p class=\"ed\">Refining digital ad investment to cut low-return channels and concentrate budget on the best-performing platforms.<\/p>\n        <\/div>\n      <\/div>\n\n      <div class=\"elo-exemplos-obz-en-panel\" data-panel=\"1\">\n        <div class=\"elo-exemplos-obz-en-cell\">\n          <span class=\"kind\">Zero-Based<\/span>\n          <p class=\"et\">Reviewing software contracts<\/p>\n          <p class=\"ed\">Analyzing the real need for every contracted license and identifying possible reductions.<\/p>\n        <\/div>\n        <div class=\"elo-exemplos-obz-en-cell\">\n          <span class=\"kind\">Efficiency<\/span>\n          <p class=\"et\">Optimizing server infrastructure<\/p>\n          <p class=\"ed\">Migrating physical servers to more flexible, cost-effective cloud solutions, reducing maintenance costs.<\/p>\n        <\/div>\n      <\/div>\n\n      <div class=\"elo-exemplos-obz-en-panel\" data-panel=\"2\">\n        <div class=\"elo-exemplos-obz-en-cell\">\n          <span class=\"kind\">Zero-Based<\/span>\n          <p class=\"et\">The real need for in-person travel<\/p>\n          <p class=\"ed\">Assessing in-person meetings and identifying which can be replaced by video calls, eliminating unnecessary costs.<\/p>\n        <\/div>\n        <div class=\"elo-exemplos-obz-en-cell\">\n          <span class=\"kind\">Efficiency<\/span>\n          <p class=\"et\">Advance travel planning<\/p>\n          <p class=\"ed\">Implementing an advance-purchase policy for flights and lodging, securing lower fares and avoiding last-minute costs.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n<\/div>\n<script>\n(function() {\n  var root = document.querySelector('.elo-exemplos-obz-en-wrap');\n  if (!root) return;\n  var tabs = [].slice.call(root.querySelectorAll('.elo-exemplos-obz-en-tab'));\n  var panels = [].slice.call(root.querySelectorAll('.elo-exemplos-obz-en-panel'));\n  tabs.forEach(function(t) {\n    t.addEventListener('click', function() {\n      var i = t.getAttribute('data-tab');\n      tabs.forEach(function(x) { x.classList.toggle('is-active', x===t); 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White \/ off-white background on the Section.\n  (replaces the former elo-pontodevista-obz-en)\n-->\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=JetBrains+Mono:wght@400;500&display=swap\" rel=\"stylesheet\">\n<style>\n  @font-face {\n    font-family: 'PP Telegraf';\n    src: url('https:\/\/elogroup.com.br\/wp-content\/uploads\/elementor\/fonts\/PPTelegraf-Regular.woff2') format('woff2'),\n         url('https:\/\/elogroup.com.br\/wp-content\/uploads\/elementor\/fonts\/PPTelegraf-Regular.woff') format('woff');\n    font-weight: 400; font-display: swap;\n  }\n  .elo-diferenciais-obz-en-wrap {\n    --blue: #0C1BA8; --ink: #1A1A1A; --mute: #797C86; --body: #505050;\n    --line: #E8E8E5; --line-strong: #D5D5D2; --paper: #F6F5F2; --impact: #f0f3ff;\n    --font-sans-reg: 'PP Telegraf Regular', 'PP Telegraf', 'Helvetica Neue', Arial, sans-serif;\n    --font-mono: 'JetBrains Mono', ui-monospace, SFMono-Regular, Menlo, monospace;\n    background: transparent; color: var(--ink); font-family: var(--font-sans-reg); 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max-width: 48ch; }\n  @media (max-width: 900px) {\n    .elo-diferenciais-obz-en-wrap .page { padding: 0 24px; }\n    .elo-diferenciais-obz-en-grid { grid-template-columns: 1fr; gap: 28px; }\n  }\n  @media (max-width: 400px) { .elo-diferenciais-obz-en-wrap .page { padding: 0 20px; } }\n<\/style>\n<div class=\"elo-diferenciais-obz-en-wrap\">\n  <section class=\"elo-diferenciais-obz-en-section\" id=\"diferenciais\">\n    <div class=\"page\">\n      <div class=\"elo-diferenciais-obz-en-meta\">EloGroup differentials in this offering<\/div>\n      <h2 class=\"elo-diferenciais-obz-en-h2\">We embed the zero-based mindset into the management model, sustainably.<\/h2>\n      <div class=\"elo-diferenciais-obz-en-grid\">\n        <div class=\"elo-diferenciais-obz-en-card\" data-hover>\n          <p class=\"ix\">01<\/p>\n          <p class=\"ct\">Methodological depth in ZBB<\/p>\n          <p class=\"cd\">Proprietary frameworks tested in large enterprises, from set-up to the Sustaining Cell.<\/p>\n        <\/div>\n        <div class=\"elo-diferenciais-obz-en-card\" data-hover>\n          <p class=\"ix\">02<\/p>\n          <p class=\"ct\">Analytics that make the gains last<\/p>\n          <p class=\"cd\">We turn ZBB from a one-off exercise into a continuous management model, with active control throughout the fiscal year.<\/p>\n        <\/div>\n        <div class=\"elo-diferenciais-obz-en-card\" data-hover>\n          <p class=\"ix\">03<\/p>\n          <p class=\"ct\">From structure to cultural change<\/p>\n          <p class=\"cd\">We combine structure and process redesign, training and change management to ensure the new zero-based mindset holds in practice.<\/p>\n        <\/div>\n        <div class=\"elo-diferenciais-obz-en-card\" data-hover>\n          <p class=\"ix\">04<\/p>\n          <p class=\"ct\">A hybrid approach focused on value creation<\/p>\n          <p class=\"cd\">We direct effort to the highest-impact packages, capturing real results from the first cycle and expanding the scope sustainably.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\n<\/div>\n<script>\n(function() {\n  var root = document.querySelector('.elo-diferenciais-obz-en-wrap');\n  if (!root) return;\n  root.querySelectorAll('[data-hover]').forEach(function(el) {\n    el.addEventListener('mouseenter', function() { el.classList.add('hovered'); });\n    el.addEventListener('mouseleave', function() { el.classList.remove('hovered'); });\n  });\n})();\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7dcf052 e-flex e-con-boxed e-con e-parent\" data-id=\"7dcf052\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-34135b7 elementor-widget elementor-widget-html\" data-id=\"34135b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!--\n  ELO Group \u2014 Related \u00b7 Zero-Based Budgeting (EN)\n  Bloco: elo-relacionados-obz-en\n  Embed: Elementor \u2192 \"HTML\" widget\n  Background: transparent \u2014 apply white directly on the Elementor Section\n  Cluster: Organization Performance, People & Organization (insights-category 465) + children.\n           REST EN (\/en\/wp-json). data-cpts=\"insights,reports\". \"See all\" \u2192 \/en\/insight\/.\n-->\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=JetBrains+Mono:wght@400;500&display=swap\" rel=\"stylesheet\">\n<style>\n  @font-face {\n    font-family: 'PP Telegraf';\n    src: url('https:\/\/elogroup.com.br\/wp-content\/uploads\/elementor\/fonts\/PPTelegraf-Regular.woff2') format('woff2'),\n         url('https:\/\/elogroup.com.br\/wp-content\/uploads\/elementor\/fonts\/PPTelegraf-Regular.woff') format('woff');\n    font-weight: 400;\n    font-display: swap;\n  }\n  .elo-relacionados-obz-en-wrap {\n    --blue: #0C1BA8;\n    --blue-hover: #0916a0;\n    --ink: #1A1A1A;\n    --mute: #797C86;\n    --line: #E8E8E5;\n    --line-strong: #D5D5D2;\n    --paper: #F6F5F2;\n    --font-sans-reg: 'PP Telegraf Regular', 'PP Telegraf', 'Helvetica Neue', Arial, sans-serif;\n    --font-mono: 'JetBrains Mono', ui-monospace, SFMono-Regular, Menlo, monospace;\n    background: transparent;\n    color: var(--ink);\n    font-family: var(--font-sans-reg);\n    font-weight: 400;\n  }\n  .elo-relacionados-obz-en-wrap *,\n  .elo-relacionados-obz-en-wrap *::before,\n  .elo-relacionados-obz-en-wrap *::after { box-sizing: border-box; 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