Mastering Budgetary Concepts and Approaches Like a Pro
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| Concept | Approach | Percentage |
|---|---|---|
| Zero-based budgeting | Start from scratch each budget cycle | 15% |
| Incremental budgeting | Based on previous year's budget | 20% |
| Activity-based budgeting | Allocate resources based on activities | 25% |
| Flexible budgeting | Adjusts for changes in activity levels | 30% |
| Performance budgeting | Focuses on outputs and outcomes | 10% |
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Source: Data compiled from industry research.