Zero-base budgeting (ZBB) differs from traditional budgeting in terms of its requirement to:

A. Consider the time-value of money in the budgeting process.

B. Start the budgeting process from the lowest level of the organization.

C. Minimize the existence of "budgetary slack."

D. Justify all budgeted operations and associated spending.

E. Incorporate continuous-improvement standards in the set of financial and operating budgets.