A planning director is tasked with developing the department's annual budget. The municipality is facing tight fiscal constraints and the city manager has requested that all departments justify every expense, starting from scratch, rather than simply adjusting the previous year's budget. Which budgeting method does this process describe?
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A
Performance-Based Budgeting
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B
Zero-Based Budgeting
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C
Incremental Budgeting
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D
Capital Budgeting