What is the primary characteristic that differentials a zero based budget from a conventional budget....

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Accounting

What is the primary characteristic that differentials a zero based budget from a conventional budget.

A. A zero based budget uses a fixed volume growth rate.

B. A zero based budget does not take inflation into account.

C. A zero based budget rolls historical data forward.

D. The zero based budget requires managers to re-justify every planned expenditure every year.

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