Zero-Based Budgeting (ZBB) is a financial management approach where each expense must be justified from scratch for every budgeting cycle, rather than basing budgets on previous spending. This method ensures that every cost aligns with business goals, improving efficiency and cost control. In CRM and sales, ZBB helps teams allocate resources effectively by prioritizing high-ROI activities. For example, a business using ZBB may reassess its quarterly marketing spend to ensure funds are directed toward the most successful campaigns. By implementing ZBB in CRM, companies can eliminate wasteful spending, optimize technology investments, and improve financial planning based on actual performance data.