The main advantage of using a zero-based budget is the ability to:

Comprehensive and Detailed Explanation:

Zero-based budgeting (ZBB) starts fromzero, requiring justification for all expenses. This approach ensures every dollar aligns directly with theorganization’s strategic priorities, not historical patterns.

SPHR domain guidance forLeadership and Strategystresses “budgeting methods that link financial planning with strategy.” ZBB eliminates inefficiency by focusing funding only onvalue-generating activities.