INCREMENTAL COST ANALYSIS AND ZERO-BASED BUDGETING Incremental cost analysis is a potentially useful tool for zero-based budgeting (ZBB). ZBB requires the development of program costs in an agencys budget request. The programs need to be evaluated and ranked according to their relative importance to the agencys mission. Decision makers then make funding decisions based on the relative importance of a program and its cost. Conduct an Internet search on the topic of ZBB to identify an agency, if any, that