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With zero-based processing, forget about last year, pretend your program is brand-new, and see if you can provide a detail of expenses for what you would need to fully accomplish the program. To get to that, Hahn said he was asking the department heads to look at a variation of a zero-based budgeting approach. Finally, be prepared for future budget reductions by using zero-based budgeting for all operational activities in preparing for the next budget build. |
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