What is Zero Budgeting? And What about it`s importance?

Zero budgeting is preparing the budget as if it is the first time for the company to adopt the budgeting process, for that issue each activity (budget content) will be a subject for analysis, measurement, forecast without considering any reference from prior period.

Yes, Thank you and Zero Budgeting is a one of the advanced methods are being used in the developing of the budget even with an old historical company.  Therefore, every items will start with value equal to ZERO until clarifying why it should has a value. And how much.