(zîr′ō-bās′, zē′rō-) or ze·ro-based (-bāst′)
Having each expenditure or item justified as to need or cost: "Zero-base budgeting requires its practitioners to justify every dollar they spend" (Wall Street Journal).
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.




(Accounting & Book-keeping) accounting relating to a form of budgeting in which items are considered in their own right and not with reference to previous expenditure
vb (tr)
US to apply zero-base principles to (a question, issue, etc)
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014


or ze′ro-based`,

according to present needs only, without reference to previous practice: zero-base budgeting.
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
References in periodicals archive ?
In response to client needs, Panacea is expanding its successful Hospital Zero-Base Pricing system and services.
Until we do that we won't reach the top 20 percent by 2020," he warned noting the zero-base strategy should enable businesses to do their government transactions in "one day using a smart phone anytime anywhere and even before sleeping."
Separate chapters on scratch, incremental, flexible, zero-base, program, and activity-based budgeting compare different approaches to forecasting output and revenue.
Driving a ZBx mentality means securing commitment from the CEO and the leadership team to continuously zero-base and to communicate the benefits of long-term change.
Other factors that will have a deep impact on the budget are the increase in interest rates in the US, the depreciation of the Mexican peso versus the US dollar--which implies increased costs for debt payment--and the decision of the Pena Nieto administration to apply the zero-base concept to the budget, which requires that all expenses be justified for each new period that is covered.
Noting that the panel is ''energetically'' studying the relocation issue, he said, ''We have said the state will responsibly reach a conclusion on this issue by the end of May'' by conducting a ''zero-base'' review including all options.
Jet Airways announced the introduction of a zero-base commission for tickets issued on or after May 1, 2008.
Complete due diligence and then build the budget from the ground up, via the use of "zero-base budgeting." Because finances vary each year, zero-base budgeting helps to achieve the optimum value from available funds from year to year.
To keep up with changes in the financial environment, the 2nd phase zero-base financial deregulatory reform is in progress this year following the first phase last year.
Still, because costs can be hard to contain, many campus managers are zero-base budgeting their food operations by focusing on student needs.
To curb spending they urged "zero-base" budgeting where each government department starts the estimates season with a clean sheet and argues for funds rather than simply applying for an increase on the previous year's allocation.
Above all, we want to conduct a zero-base review on special tax measures for private corporations to widen the tax base,'' said Hiromitsu Ishi, head of the government's Tax Commission.