(Budgeting concepts; includes appendix) Select the letter of the budget category from the list below that best corresponds to items a through j.

T = traditional budgeting Z = zero-base budgeting P = program budgeting B = both zero-base and program budgeting

a. Requires annual justification of programs and activities.

b. Is concerned with alternative approaches to achieve similar results.

c. Begins by defining objectives in terms of output results rather than quantity of input activities.

d. Requires developing and assessing decision packages.

e. Treats prior year’s binding levels as given and essential to operations.

f. Is particularly well suited to budgeting for discretionary cost expenditures.

g. Produces alternative levels of funding based on bind availability and desired results.

h. Requires the use of detailed surrogate measures of output.

i. Focuses more on monetary levels of appropriations rather than goals, objec¬ tives, and outputs.

j. Results in the “creeping commitment syndrome.”

742 PART V Cost Control Communication Activities