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词汇 zero-based-budgeting
释义 zero-based budgeting
noun[ U ]
 ACCOUNTING (abbreviationZBB)ukus
a method for business budgets in which all costs are considered again each year, and each department must say why it needs the amount it asks for:
Zero-based budgeting asks managers to examine the services they are required to deliver and then build up their cost structure from scratch.
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