What main advantage does zero-based budgeting provide over traditional budgeting?

Zero-based budgeting is particularly effective in identifying unnecessary expenditures and ensuring cost control because it requires each department to justify its budget requests from a "zero base" each period, rather than basing it on the previous year’s spending. This process forces managers to thoroughly evaluate their operating needs and the costs associated with various activities, leading to a more efficient allocation of resources.

Traditional budgeting often perpetuates past spending patterns without sufficiently questioning whether those expenses are still necessary or aligned with current business goals. By contrast, zero-based budgeting helps organizations scrutinize all expenditures, potentially revealing areas where costs can be cut or eliminated. This can lead to significant cost savings and enhancements in operational efficiency, aligning spending more closely with strategic objectives.

The other options do not capture the primary strength of zero-based budgeting. While it can be time-consuming due to the level of detail required, it does not key into adjustments that are simply reactive to changes in revenue or lessen management involvement; rather, it increases it through the thorough justification process.