Incremental budgeting is best described as a method that focuses on?

Incremental budgeting is best described as a method that focuses on incremental changes to individual objects of expenditure. This approach involves taking the previous year's budget as a baseline and making adjustments based on factors such as inflation, changes in costs, or incremental needs for specific items or services.

By concentrating on the individual components of a budget rather than re-evaluating the entire budget from scratch, this method allows for a more straightforward and less time-consuming budgeting process. It facilitates planning adjustments based on actual past spending and anticipated future needs, making it a practical approach for many organizations.

The other options are less reflective of the essence of incremental budgeting. While changes to total budget expenditures over multiple years or budgeting based on previous years' performance can occur, incremental budgeting specifically targets the modification of individual line items rather than a comprehensive review of the entire budget or based purely on performance metrics. Comprehensive project-based expenditures do not align with the core principles of incremental budgeting, as that method typically focuses on line-item adjustments rather than overarching project evaluations.