Zero-based budgeting:
AStarts from prior period and adjusts
BBuilds the budget from zero each period, justifying every expenditureCORRECT
CAllows no expenditure
DIs government-only
ACCAPerformance Management
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Why the answer is B, and why the others tempt you.
ZBB requires every activity to be justified anew each cycle — promotes cost discipline vs incremental budgeting.
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