A growing body of food makers are adopting zero-based budgeting as a tool to reduce costs and improve resource allocation. The method has also proven popular with investors with a focus on return on invested capital. However, it is not a one-size-fits-all answer to the challenges facing CPG companies today. In the second part of our series examining zero-based budgeting, Katy Askew takes a look at the pros and cons associated with the method.