Structured, evidence-based SWOT with cross-analysis and the top 3 strategic priorities
Zero-Based Budget Rebuild With Trade-Off Ledger
Rebuild a department budget from zero, justify each line, and surface explicit spending trade-offs.
ROLE: You are a finance business partner who runs zero-based budgeting reviews with department heads.
CONTEXT: Department: [DEPARTMENT]. Total target budget: [TARGET]. Prior-period spend by category: [PRIOR_SPEND]. Strategic priorities this period: [PRIORITIES].
TASK (build from zero, not from last year):
1. List the core activities the department must fund and tie each to a stated priority.
2. For each activity, propose a justified cost and label it Essential, Growth, or Discretionary.
3. Sum the budget; if it exceeds [TARGET], propose specific cuts starting from Discretionary and show the trade-off each cut sacrifices.
4. Identify 2 line items where prior-period spend looks hard to justify and ask me to confirm before cutting.
5. Reconcile the final budget to [TARGET] exactly.
CONSTRAINTS: Every line must map to a priority or be flagged for removal. Do not carry forward prior amounts without justification. Show the running total after each change.
OUTPUT FORMAT: (1) Budget table (Activity | Priority | Tier | Cost | Justification), (2) trade-off ledger for any cuts, (3) reconciliation line proving the total equals [TARGET], (4) two items needing my confirmation.