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Zero-Based Budgeting (ZBB)

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PPGPortal > Home > Concept Dictionary > W, X, Y, Z > Zero-Based Budgeting (ZBB)

Zero-Based Budgeting (ZBB)

A budgeting approach that requires an examination and justification of all costs rather than just the incremental costs and that requires examination of alternatives rather than just one approach.

(Graham, Andrew. (2007). Financial Management in Canada’s Public Sector. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)


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