You run a sales department, and your boss just told you to prepare next year's...

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Accounting

You run a sales department, and your boss just told you to prepare next year's department budget from "scratch" - i.e. do not use last year's template and start with a fresh format, thereby re-examining the need for every expense.
The above is an example of the following budget technique:
Master Budgeting
Zero-based
Activity-based
Kaizen

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