Answer:
Zero-based budgeting
Step-by-step explanation:
Zero-based budgeting can be regarded as approach used to make budget right from scratch, it doesn't have to base on previous budgets i.e a budget starting from zero and every expenses must be justify before it can be added to official budget. It should be noted that The process of developing budget estimates by requiring all levels of management to estimate sales, production, and other operating data as though operations were being initiated for the first time is referred to as Zero-based budgeting