1. Consumers of Al Mazoori milk products are increasingly distrusting the companys product since few months. Al Maziyona company who are selling milk products are taking this situation as an advantage and working counter the effects of that trend in the market, by offering healthier and organic version of milk products in the market. They have introduced a new product line of Organic baby food into the market.

In addition to expanding their healthier and natural product lines, the company has announced that they will be implementing ZBB. And as a result of implementing ZBB, they are expecting to save OMR 100 million off its expected annual costs of close to OMR 700 million.

Considering the above situation, you are requested to answer the following questions:

1. What is zero-based budgeting?
2. How does Al Maziyona company expect that it will save OMR 100 million by using zero-based budgeting?
3. What are some potential drawbacks to Al Maziyona company from its use of zero-based budgeting?