Zero-Based Budgeting
Building next year's budget from zero, justifying every dollar fresh instead of adjusting last year's. Rigorous in theory; in practice, a quarter of everyone's time re-arguing settled questions.
Heard in the wild
“ZBB this year — every line item needs a fresh business case.”
Tone check: Technical
Announced by new CFOs with missionary zeal. Effective once, exhausting annually.