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Zero-Base Budgeting (ZBB)

Question 45

Multiple Choice

Zero-base budgeting (ZBB) :


A) Involves the review of changes made to an organization's original budget.
B) Does not provide a projection of annual expenditures.
C) Has as the primary objective to reduce budget expenditures to zero.
D) Involves rigorous review of each cost item before inclusion in the budget.
E) Emphasizes zero increase in expenditures.

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