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Zero Basis Budgeting: As an accounting manager for Texas Instruments, Pete Pyhrr created zero-based budgeting. It is a method which accounts and requests justification for expenses at the start of every new period independently of whether the expense has happened before. It’s a method of ensuring that all expenses can be justified, and neither overages nor bad business decisions can continue to be paid for. Frees up costs by avoiding blanket cost increases to make better investments in top-line growth.