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Budgeting & planning
Zero-based budgeting
Building each budget line from zero and justifying every dollar, rather than adjusting last year's figure.
Owned by: Senior analystTest band: Senior analyst
In practice
Expensive to do everywhere every year. Use it on the lines that have quietly grown — software, contractors, travel — and increment the rest.
The kind of thing the test asks
- Zero-based budgeting is most worth the effort on…