Thats a fair point. Trust would definitely have to be a requirement for a functional zero-based budget. Employees would need to know their jobs are secure and

Thats a fair point. Trust would definitely have to be a requirement for a functional zero-based budget. Employees would need to know their jobs are secure and the company is just going through a regular process of deciding where to invest. As long as the perception, whether true or not, is that companies are always willing to fire employees to save a buck then no one really has incentives to honestly propose budgets and priorities.