Some commentators argue that: ‘With contin

问题：

Some commentators argue that: ‘With continuing pressure to control costs and maintain efficiency, the time has come for all public sector organisations to embrace zero-based budgeting. There is no longer a place for incremental budgeting in any organisation, particularly public sector ones, where zero-based budgeting is far more suitable anyway.’Required:

(c) State the main stages involved in preparing zero-based budgets. (3 marks)