Comment on the following scenario:
The 2001 survey of businesses in the UK food and drink sector found that ZBB is not much used by them. Only 48 per cent ever use it and only 16 per cent use it ‘often' or ‘very often'. ZBB is, however most appropriate with ‘spending' budgets, such as training, advertising and so on, which probably represent a minority for the types of business in this survey.