Zero-Based Budgeting (ZBB) is a budgeting technique that has gained popularity in various industries, including the tourism sector. It is an approach that differs significantly from traditional budgeting methods. In zero-based budgeting, every expense must be justified for each new budgeting period, regardless of whether the expense existed in the previous period. This approach requires managers to analyze and justify every cost, starting from a "zero base." In the context of accounting and finance for tourism managers, it is crucial to understand the characteristics of zero-based budgeting and how it can be applied in the tourism industry.

### 1. Justification for Every Expense:
   Zero-based budgeting mandates a thorough examination and justification for every expense. Unlike traditional budgeting, where existing budgets are adjusted incrementally, ZBB requires managers to justify the necessity of each expense from scratch. This approach promotes transparency and accountability in financial decision-making.

### 2. Focus on Activities and Objectives:
   ZBB encourages a focus on activities and objectives rather than maintaining existing spending levels. Tourism managers need to align their budgeting with the strategic goals of the organization. This approach ensures that resources are allocated to activities that contribute directly to the achievement of organizational objectives.

### 3. Cost Efficiency and Resource Optimization:
   One of the primary goals of zero-based budgeting is to enhance cost efficiency. Tourism managers using ZBB critically evaluate each expense and explore cost-effective alternatives. This can lead to the optimization of resources, ensuring that the budget reflects the most efficient use