Zero-based management (ZBM) is a management approach that involves a thorough evaluation of all activities, processes, and resources within an organization to ensure their continued relevance and value. It challenges the status quo and encourages a fresh perspective on decision-making, resource allocation, and performance management. ZBM requires activities and investments to be justified based on their contribution to organizational goals, regardless of past practices or budget allocations. It fosters a culture of continuous improvement, accountability, and resource optimization, enabling organizations to identify and prioritize high-value activities and drive efficiency and effectiveness across the entire organization.