Introduction:
Zero-based budgeting is a budgeting technique where each expense must be justified for every new period, regardless of whether the expense has been previously included in the budget. This approach requires managers to build their budgets from scratch, starting at zero. The concept of zero-based budgeting originated in the United States.

Origin of Zero-based Budgeting:
The idea of zero-based budgeting was first introduced in the late 1960s by Peter Pyhrr, an accountant and financial manager, while he was working at Texas Instruments. Pyhrr developed this budgeting approach as a way to eliminate wasteful spending and encourage cost-consciousness within the company. He believed that by requiring managers to justify all expenses, it would lead to more efficient resource allocation and better decision-making.

Implementation in the USA:
Zero-based budgeting gained popularity in the United States during the 1970s as a result of its successful implementation by the Jimmy Carter administration. Carter, who was the President of the United States from 1977 to 1981, advocated for zero-based budgeting as a way to control government spending and reduce the budget deficit. Under his leadership, several federal agencies and departments were required to adopt zero-based budgeting principles.

Advantages of Zero-based Budgeting:
Here are some advantages of zero-based budgeting:
1. Improved cost control: By scrutinizing each expense, zero-based budgeting helps identify unnecessary or inflated costs, leading to better cost control.
2. Increased efficiency: Managers are forced to prioritize resources and allocate them to activities that provide the most value, leading to increased efficiency and productivity.
3. Enhanced decision-making: Zero-based budgeting requires managers to justify every expense, which leads to more informed and thoughtful decision-making.
4. Encourages innovation: With zero-based budgeting, managers are encouraged to explore alternative solutions and think creatively to achieve their objectives.

Conclusion:
The concept of zero-based budgeting originated in the United States and was popularized by the Carter administration. It has since been adopted by various organizations around the world as a tool for improving cost control, efficiency, and decision-making. By requiring managers to justify all expenses, zero-based budgeting helps eliminate wasteful spending and encourages a more strategic approach to resource allocation.