Which budgeting approach uses a "ground up" approach to building a budget?

Question

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Zero Based Budgeting starts from scratch, building a budget based on each individual expense and the needs associated with it. It is a "ground up" approach, unlike Line-Item Budgeting, which starts with previous budget figures and adjusts them as necessary, and Program Planning and Budgeting System, which emphasizes overall program goals rather than individual expenses. Program Budgeting also focuses on program goals and objectives, but it does not necessarily start with a clean slate like Zero Based Budgeting.

Which Budgeting Approach Uses a "Ground Up" Approach to Building