The present article have for objective to use the zero-based budgeting aligned to the matrix budgeting for analysis, control of revenues and reduction of costs and expenses at health organizations. Therefore, it was been divided up into three parts. The first one, contextualizing the proposed theme and pointing out the research problem. The second is concerned with a bibliographical reviewing through concepts of business budgeting, zero-based budgeting and matrix budgeting. The latter, finally, deals with a case study at a company of health services provision. The company, focus of study, has a control based in historic, and no connection with strategic planning. Considering the competitive scenario and of huge political-economic changes, the companies are leaded to have a greater control, reduction in the costs, expenses, and an unceasing pursuit in the elimination of the wasting aiming a better performance. The application of the “methodology of zero-based budgeting aligned with the matrix budgeting” at a healthcare company allowed to identify advantages, disadvantages and higher-quality information, which assist the