zero-based budgeting
From Longman Business Dictionaryzero-based budgetingˌzero-based ˈbudgetingACCOUNTINGFINANCE a system of budgeting in which each department in a company must give the reasons why it needs the money it has asked for, rather than being given a regular amount every yearZero-based budgeting forces each department to reappraise its spending on overseas business travel every year. → budgeting