Which country first introduced zero-based budgeting?

Correct option is C

The correct answer is (c) The US
Zero-based budgeting (ZBB) was first introduced in the United States during the 1970s. It was developed and popularized by Peter Pyhrr, a manager at Texas Instruments. Later, it was adopted by President Jimmy Carter in the federal government during his administration, as part of his comprehensive reform of government budgeting. Zero-based budgeting requires each department to justify all of its budget in detail from scratch ("zero base"), showing the need and cost of every operation within the department, rather than only explaining the expenditures that exceed the previous budget. This approach contrasts with traditional budgeting processes which only require justification for expenditures that exceed the budget of the previous fiscal period.