Zero-Based Budgeting (ZBB) is a budgeting technique that requires businesses to justify every expense from scratch, rather than basing the budget on previous spending patterns. This book, Zero-Based Budgeting: A Practical Guide for Business, provides a comprehensive overview of ZBB and its benefits. It offers step-by-step guidance on how to implement ZBB effectively, including how to identify cost drivers, prioritize expenses, and align budgeting with strategic goals. By adopting ZBB, businesses can optimize their budgeting process, eliminate unnecessary expenses, and improve overall financial performance.