Which budgeting method requires managers to justify every expense from zero annually

Which budgeting method requires managers to justify every expense from zero annually

Which budgeting method requires managers to justify every expense from zero annually?

A. Incremental budgeting

B. Zero-based budgeting

C. Flexible budgeting

D. Continuous rolling budget

Answer: B

Rationale: Zero-based budgeting starts all budget items at $0; every cost must be justified each fiscal period, unlike incremental budgeting based on prior-year spending.