Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

RECOMMENDED TRANSLATION: Direct equivalent Конкурсный управляющий

Konkursnyj upravlyaushhij L.t.: a competitive manager

65. 
    Zero-base budgeting
    

A method of budgeting in which all expenses must be justified for each new period. Zero-based budgeting starts from a "zero base" and every function within an organization is analyzed for its needs and costs. Budgets are then built around what is needed for the upcoming period, regardless of whether the budget is higher or lower than the previous one (Investopedia).
Method for preparing cash flow budgets and operating plans which every year must start from scratch with no pre-authorized funds. Unlike the traditional (incremental) budgeting in which past sales and expenditure trends are assumed to continue, ZBB requires each activity to be justified on the basis of cost-benefit analysis, assumes that no presentcommitment exists, and that there is no balance to be carried forward. By forcing the activities to be ranked according to priority, ZBB provides a systematic basis for resource allocation (Business Dictionary).

1.	Calque and DT Cоставление бюджета с нулевого уровня (UNTERM)
	Sostavlenie byudzheta s nulevogo urovnja
	L.t.: budget compilation from zero level

Ruscorpora: 0 doc. See a possible use: Депутаты Московской областной думы поддержали создание бюджета целевого бюджетного инвестиционного фонда, и в этом году мы уже выносим на правительство перечень объектов, требующих финансирования (Евгений Серегин: «Работы много, но мы справимся!» (2004) // «Мир & Дом. Residence», 2004.03.15). L.t.: the creation of a budget The Internet: not used, except for the online dictionaries and glossaries