Continuation and Zero-based Budgeting

Continuation budgeting is a method where the previous year’s budget is used as a baseline for the next year, with adjustments made for changes such as inflation or program expansion. This approach assumes that past financial allocations are appropriate for the current year, and decisions are made by either _____ ______ __________ ______ __________ _______ _______ ______ _________ _____ ________ __________.
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