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Of the following budgeting techniques, which approach starts each budgeting year fresh, by wiping the slate clean and requires department managers to justify the budget

Of the following budgeting techniques, which approach starts each budgeting year fresh, by wiping the slate clean and requires department managers to justify the budget needed to run their departments in the upcoming year.

A. Use It or Lose It

B. How High is Up?

C. Zero-based Budgeting

D. Historical Based Approach

E. How Low Can You Go?

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