Abstract
National governments are reducing their financial support to universities and are determined to tame the tuition tiger. They want financial transparency and universities to control their administrative costs as a priority. Zero-Based Mindset is a novel way of looking at cost efficiency through four zero-based approaches. Universities have to go beyond financial sustainability and include social and environmental performance to account for the full cost in doing business.
Keywords: Triple bottom line, Zero-based Front Office, Zero-based Mindset, Zero-based Organization, Zero-based Spend, Zero-based Supply Chain.