The type of budgeting that relates input of resources to output of services is zero-based budgeting.

Question

Quizplus · Accepted Answer

Zero-based budgeting starts from a "zero base," with every function within an organization being analyzed for its needs and costs. It does not directly relate the input of resources to the output of services; instead, it requires all expenses to be justified for each new period. Performance-based budgeting, not zero-based budgeting, typically relates the input of resources to the output of services.

The Type of Budgeting That Relates Input of Resources to Output