ZBB rejects:
ACost behaviour analysis
BIncremental approach
CCapital budgeting
DCash management
Answer & Solution
Correct answer: B. Incremental approach
1. Zero-base budgeting starts each cycle from scratch.
2. It rejects the incremental approach that simply tweaks last year's figures.
3. Activities must justify themselves on present merit.
4. Hence the technique that ZBB rejects is the incremental approach.
_Source: ICAI BoS Inter Paper 3, Ch 15 "Budget", §15.8.3 ¶3_
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