zero-based budgeting
noun[U]
ACCOUNTING(abbreviationZBB)ukusamethodforbusinessbudgetsin which allcostsareconsideredagain eachyear, and eachdepartmentmust say why itneedstheamountitasksfor:
Zero-basedbudgetingasksmanagerstoexaminetheservicesthey arerequiredtodeliverand thenbuilduptheircoststructurefromscratch.