Zero-based Budgeting

A method of budgeting in which all expenditure has to be justified, with a starting point being from a zero baseline. What is the value gained from expenditure on an item or activity? Can it be adequately justified?

A comparable approach can be used to better help reflect on the wide range of turf maintenance activities and material applications and to question whether value for money is being provided by the expenditure and also the effectiveness and efficiency achieved from the inputs.