Answer: Zero based budgeting
Explanation:
The zero based budgeting is one of the type of budgeting management method when we minus our expenses from the income.
This method is zero base method which is required for justifying the expenditure and by using this concept each function in an organization are specifically analyzed according to our requirement and the cost.
The zero based budging is refers to the high level strategy goals that is specifically implemented by measuring the current and the previous expectations.
Therefore, Zero based budgeting is the correct answer.