Metoda de stabilire a bugteului in care vanzarile si cheltuielile anterioare sunt ignorate; compania formuleaza obiectivele de profit, determina actiunile care vor fi necesare pentru atingerea acestor obiective si estimeaza cheltuielile care vor fi necesare pentru noile actiuni.
A method of budgeting in which past sales and previous expenditure levels are ignored; the company formulates its profit goals, determines the actions that will be required to achieve its goals, and estimates the expenditures that will be necessary to carry out the actions.
