The most widely used approach to budgeting operating expenditures is

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The most common approach to budgeting operating expenditures is the object-of-expenditure approach, which categorizes expenses by objects such as salaries, supplies, and utilities. This approach is simple to implement and provides a clear overview of expenses. While the other approaches listed (zero-base, performance, and planning-programming-budgeting) have their merits, they are less commonly used in practice.

The Most Widely Used Approach to Budgeting Operating Expenditures Is