Zero Based Budgeting (ZBB) is a financial management approach that requires every expense to be justified for each new period, rather than simply relying on the previous year's budget. This method shifts the focus from historical spending patterns to the actual needs and priorities of the present. In ZBB, all expenses must be analyzed and approved from a "zero base," meaning that each department or category starts from a clean slate. This allows individuals and organizations to allocate resources more effectively by emphasizing what is truly necessary. The primary advantage of Zero Based Budgeting is its potential to enhance financial efficiency. By scrutinizing each line item of expenditure, individuals can identify areas where funds may be wasted or misallocated. This process encourages a critical evaluation of spending habits, leading to better decision-making and resource allocation. For individuals seeking financial freedom, this rigorous approach can help eliminate unnecessary expenses and prioritize savings or investments that contribute to long-term financial goals.