Budgeting method that disregards the previous year's budget in setting a new budget, since circumstances may have changed. Each and every expense must be justified in this system.
ZERO-BASE BUDGETING (ZBB)
Meaning of ZERO-BASE BUDGETING (ZBB) in English
Campbell R. Harvey. Hypertextual finance English glossary. Английский словарь гипертекстовых финансов. 2012