It is an approach where the budget is prepared from scratch every year, rather than relying on the previous year's budget. It requires a detailed analysis of all expenses, and decisions have to be made based on the value of each expenditure.
It is an approach where the budget is prepared from scratch every year, rather than relying on the previous year's budget. It requires a detailed analysis of all expenses, and decisions have to be made based on the value of each expenditure.