ZBB is a planning process in which each manager must justify his/her department's full budget for each period. The purpose is to encourage periodic reexamination of all costs in the hope that some can be reduced or eliminated.

Explanation/Reference: https://www.researchgate.net/profile/Mohamed_Hammad11/post/ What_instrument_is_used_to_analyze_qualitative_descriptive_data/attachment/59d659ca79197b80779af218/ AS%3A543750520664064%401506651634578/download/CHAPTER+6-+DATA+ANALYSIS+AND
+INTERPRETATION.pdf

The analysis of a make-or-buy decision is based on relevant costs. If costs do not vary with the option chosen they are irrelevant Moreover, the decision may be based on non quantitative factors, for example, the desire to maintain a relationship with a vendor or to assume control over development of a product A business needs a computer application that can be either Other related data follows Computer time is charged using developed internally or purchased. Suitable software from a predetermined rates The organization has sufficient excess vendor costs US $29,000. Minor modifications and testing can be conducted by the systems staff as part of their regular workload If the software is developed internally, a systems analyst would be assigned full time, and a contractor would assume the analyst's responsibilities. The hourly rate for the regular analyst is US $25. The hourly rate for the contractor is US $22. The contractor would occupy an empty office. The office has 100 square feet, and occupancy cost is US $45 per square foot computer capacity for either software development or modification/testing of the purchase software.