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zero-base budgeting

or zero-based budgeting

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noun
a process in government and corporate finance of justifying an overall budget or individual budgeted items each fiscal year or each review period rather than dealing only with proposed changes from a previous budget. Abbreviation: ZBB
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Origin of zero-base budgeting

First recorded in 1970
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2021

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