There are many different budget techniques or processes that business organizations can employ. One of these techniques or processes is zero-based budgeting, which is budgeting from the ground up as though the budget process were being initiated for the first time. budgeting for cash inflows and outflows to time investments and borrowings in a way to maintain a bank account with a minimum balance. using the prior year's budget as a base year and a adjusting it based on the experiences of the prior year and the expectations for the coming year. developing budgeted costs from clear-cut measured relationships between inputs and outputs