Which budgeting method is based entirely on future business needs without historical data reference

Which budgeting method is based entirely on future business needs without historical data reference

Which budgeting method is based entirely on future business needs without historical data reference?

A. Incremental budgeting

B. Zero-based budgeting

C. Flexible budgeting

D. Fixed budgeting

Answer: B

Explanation: Zero-based budgeting requires every expense item to be re-justified from zero each budget period.