An approach to producing a budget which encourages managers to justify a budget for their department and to justify each item in its entirety is called:

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Zero-based budgeting (ZBB) is an approach that requires managers to justify the budget for each department or program from scratch, starting from zero. This encourages managers to carefully evaluate each item in their budget and ensure that it aligns with organizational goals and priorities. In contrast, incremental budgeting starts with the previous year's budget as a baseline and adds or subtracts a percentage to arrive at a new budget, without necessarily considering the justification for each item. Performance budgeting focuses on the expected outcomes or performance targets of each program, with the budget being based on what is needed to achieve those outcomes. Planning, programming budgeting system (PPBS) is a more comprehensive approach that combines budgeting with planning and evaluation.

An Approach to Producing a Budget Which Encourages Managers to Justify