Zero Based Budgeting (ZBB) is a systematic budgeting technique in which every expense must be justified from the beginning of each budgeting period rather than being based on the previous year's budget. In maintenance management, ZBB ensures that all maintenance activities, costs, and resource requirements are carefully evaluated before funds are allocated. Instead of assuming that existing maintenance expenses will continue automatically, each maintenance function is reviewed to determine its necessity, efficiency, and contribution to organizational objectives. Maintenance management aims to keep equipment, machinery, buildings, and infrastructure in reliable operating condition while minimizing downtime and maintenance costs. Since maintenance activities often involve significant expenditure on labor, spare parts, tools, inspections, and preventive programs, organizations require an effective budgeting system to control costs without affecting operational performance. ZBB helps managers allocate resources more efficiently by identifying essential maintenance tasks and eliminating unnecessary expenditures. The implementation of ZBB in maintenance begins with identifying decision units, such as departments, equipment groups, or maintenance activities. Each unit prepares decision packages that describe the purpose of the activity, expected benefits, required resources, estimated costs, and consequences of not performing the activity. These packages are then evaluated and ranked according to their importance, urgency,