Zero-based control can serve as a year-round strategy for American companies trying to regain lost profitability. The strategy seeks to maximize resources by requiring suitable justification for the procurement of these resources. The zero-based control strategy requires a suitable amount of equity, cost variability and the justification of part-time and full-time hiring and marketing and advertising. Effort devoted to accounting is maintained at minimum levels through the use of accounting software with the essential basic functions. The interior design firm Interior Elegante is used to illustrate the application of the zero-based control strategy to small businesses.