At Furman Company, managers go through a lengthy budgeting process wherein each department manager is required to provide documentation justifying every expected expense. Furman uses budgeting.

zero-base

Explanation:

Zero-based budgeting is the process of distributing the money into expenses, saving and the payment of debt. Here the objective is that the income should be minus your expenses equivalent to zero at the closing of the month. It can be repeated the categories of the expenses and the amount each & every month

Therefore as per the given case, the zero-base budgeting is considered

the correct answer is b.)