This video discusses zero-based budgeting.

When a company uses zero-based budgeting, this means that each expense must be justified when the company is preparing a new budget. For example, the director of the marketing department can’t simply say, “well, we spent $50,000 on advertising last period, so we need to spend at least $50,000 again this period.” With zero-based budgeting, the managers should scrutinize each expense and not simply allocate money based on what occurred in a prior period.