Question
Zero-based budgeting
Answer :
Word Count : 260
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Zero-based budgeting (ZBB) is a budgeting approach in which every expense must be justified from the beginning for each budgeting period rather than relying on the previous year’s budget as a base. In Maintenance Management, zero-based budgeting helps organizations allocate maintenance resources effectively by critically evaluating every maintenance activity, cost, and requirement. Under this method, maintenance managers prepare budgets by identifying all maintenance tasks, equipment requirements, manpower needs, spare parts, and service requirements. Each activity is analyzed based on its necessity, priority, expected
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