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- Zero-based budgeting (ZBB) is a method of budgeting in which all expenses must be justified and approved for each new period. Developed by Peter Pyhrr in the 1970s, zero-based budgeting starts from a "zero base" at the beginning of every budget period, analyzing needs and costs of every function within an organization and allocating funds accordingly, regardless of how much money has previously been budgeted to any given line item.
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"Zero-Based Budgeting." Anagrams.net. STANDS4 LLC, 2024. Web. 27 Apr. 2024. <https://www.anagrams.net/Zero-Based%20Budgeting>.
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