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Answer (A) is correct . Zero-based budgeting (ZBB) is a planning process in which each manager must justify a department’s entire budget every year (or period). Under ZBB, a manager must build the budget every year from a base of zero. All expenditures must be justified regardless of the variances from previous years’ budgets. The objective is to encourage periodic reexamination of all costs in the hope that some can be reduced or eliminated.

Answer (B) is incorrect because Zero-balance banking involves budgeting for cash inflows and outflows to time investments and borrowings in a way to maintain a bank account with a minimum balance.
Answer (C) is incorrect because Using the prior year’s budget as a base year and adjusting it based on the experiences of the prior year and the expectations for the coming year is an incremental budget process.
Answer (D) is incorrect because Developing budgeted costs from clear-cut measured relationships between inputs and outputs is an adaptation of the definition of engineered costs, which forms the basis for the input-output approach to budgeting.