25. ZBB is:

A. Zero Based Budgeting. Every budget is built from scratch.

B. Zero Based Budgeting. Used in not-for-profit organisations where profit should be zero.

C. Zion Budgeting Basis. A technique originally developed by a group of American Corporations

D. Zero Budgeting Bias. A technique where there is no bias in the budgeting process.

ZBB is Zero Based Budgeting. All budgets are reset to zero, and every penny must be justified. It is time consuming, but focuses managers on expenditure. However it is easy to forget an essential item, and this can cause problems at review.