What is a primary goal of the zero-based budgeting approach?

The zero-based budgeting approach focuses on allocating resources based on assessed needs and priorities, making it unique compared to traditional budgeting methods. This methodology requires each department to justify its budget requests from scratch for each new period, rather than simply adjusting previous budgets. By starting from a "zero base," this approach encourages a thorough evaluation of program needs, resource allocation, and prioritization of expenditures.

The primary goal here is to ensure that funds are allocated based on the actual needs and the strategic objectives of the organization, fostering greater efficiency and effectiveness in government spending. It prioritizes essential programs and initiatives that align with the current goals, enabling more responsive and responsible financial management that reflects the realities of changing circumstances and needs. This method contrasts sharply with approaches that rely on incremental increases or maintain historical funding models without fresh evaluation.