zero-based budget

(management) A budget developed disregarding the expenses or costs of the prior year, requiring explicit justification for all expenditures.

Japanese Meaning

前年度の支出や費用を考慮せず、各項目の正当性を個別に検証してゼロから組み立てる予算編成手法

This year, the marketing department switched to a zero-based budget, requiring managers to justify every line item from scratch.

今年、マーケティング部はゼロベース予算に切り替え、管理職はすべての項目を一から正当化することが求められました。

Sense（1）

(management) A budget developed disregarding the expenses or costs of the prior year, requiring explicit justification for all expenditures.

zero-based budgets

（ plural ）