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The primary goal of zero-based budgeting is to justify all expenses for each new period. This budgeting approach requires that every function within an organization is analyzed for its needs and costs, starting from a "zero base." Each department must prepare a budget from scratch and justify each expense, rather than simply adjusting the previous year's budget. This method encourages a thorough examination of costs and resource allocation, ensuring that all expenditures are aligned with the organization's objectives and that resources are allocated more efficiently. By requiring this justification, zero-based budgeting helps identify unnecessary expenses and prioritize activities and programs that provide the most value.