This is a real-world medical entrance exam question, please give the true answer based on the question and selection. Topic name: Health Planning and Management, Subject name: Social & Preventive Medicine
[{'content': 'True about "Zero base budgeting" is? \nSelect and explain. \nA. Relies on data of previous budget, B. Proceeds from resources to target, C. Proceeds from target to resource, D. Not a priority based budgeting', 'role': 'user'}, {'content': 'Answer: C \nExplanation: Ans. (c) Proceeds from target to resourceRef: CIMA official Learning System Management According-Performance-p 209', 'role': 'assistant'}]