What method combines aspects of program budgeting and traditional budgeting while examining different levels of budgets?

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The method that combines aspects of program budgeting and traditional budgeting while examining different levels of budgets is zero-based budgeting. This approach requires each department to justify its budget requests from scratch (zero base) rather than simply adjusting the previous year's budget.

By requiring a thorough review and justification, zero-based budgeting enables organizations to align resource allocation with their goals and priorities more effectively. It encourages decision-makers to evaluate all expenses in the context of current organizational needs and helps in identifying activities that may be unnecessary or less critical, providing a comprehensive view that incorporates both traditional and programmatic elements.

This method enhances transparency and accountability, as it necessitates a detailed explanation of how funds will be utilized, thereby linking budgeting decisions to measurable outcomes and performance objectives. In contrast, historical budgeting simply relies on past expenditures, and incremental budgeting focuses on adjustments to the previous year's budget without a complete reassessment. Performance budgeting, while it does emphasize outcomes, typically does not start from a zero base, but rather adjusts funding based on performance measures.

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